НАРЕДБА № H-9 от 16.12.2009 г. за възстановяването на данъка върху добавената стойност на данъчно задължени лица, неустановени в държавата членка по възстановяване, но установени в друга държава - членка на Общността

This regulation establishes the rules for businesses to reclaim Value Added Tax (VAT) when they are registered for tax purposes in one EU Member State but are seeking a refund from another. It ensures that cross-border tax recovery processes are standardized and functional within the European Union. The procedure affects businesses operating across EU borders that are not established in the country where they are claiming a VAT refund. It streamlines how these companies interact with national tax authorities to recover owed funds.