Refund of VAT on the acquisition of fixed assets (27 bis)
  1. The requirement to have an accumulated fiscal credit related to the acquisition of fixed assets is reduced from 6 to 2 consecutive tax periods (months).
  2. The time frame for the IRS to resolve this application is reduced from 60 days to 20 days from the date of receipt of the background information.
  3. The new general returns procedure is not applicable.
New general returns procedure

A sole general procedure for requesting VAT refunds is incorporated.