VAT Refund — When you're entitled and how to claim
A VAT refund occurs when input VAT (paid on purchases) exceeds output VAT (charged on sales) in a tax period. The difference can be claimed back from UJP or carried forward to the next period.
Definition
A VAT refund occurs when input VAT (paid on purchases) exceeds output VAT (charged on sales) in a tax period. The difference can be claimed back from UJP or carried forward to the next period.
Details
Refund conditions: 1) VAT credit (input > output) exists for 3 consecutive periods. 2) Request in the DDV-04 return. 3) UJP approves after review (up to 30 days, faster for exporters). Exporters get priority — refund in 15 days. Alternative: carry forward the credit to the next period (no limit).
Example
IT export company: output VAT 0 MKD (export = 0%), input VAT 50K MKD (purchases). After 3 months credit → request refund → UJP pays 50K MKD in 15 days.