VAT Refund. Enamik maksukohuslastest ei taotle välismaa kuludelt käibemaksu tagasi. Foto autor/allikas: Pixabay.com. Käibemaksu tagastamine, või VAT refund. Maksu- ja tolliameti andmetel kasutas ajavahemikus 2010-2012 vähem kui kaks protsenti Eesti käibemaksukohuslastest juriidilistest isikutest võimalust taotleda tagasi käibemaksu välismaal tehtud kulutustest (Applications for VAT refund). Lätlased olid samal ajal käibemaksu tagasi küsimises üle kümne korra agaramad.
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