Наредба за изменение и допълнение на Наредба № Н-9 от 2009г. за възстановяване на ДДС на данъчно задължени лица, неустановени в държавата членка по възстановяване, но установени в друга държава членка на Общността

This regulation amends existing rules on how taxable persons established in one EU Member State can recover VAT paid in another Member State where they are not established. It aims to simplify and clarify the process for cross-border VAT recovery. This affects businesses operating across different EU countries. The changes focus on ensuring fair and efficient VAT recovery mechanisms, benefiting businesses engaged in intra-EU trade and economic activity.