A value added tax reimbursement is approved by the central fiscal body, based on a risk analysis of fiscal inspection. Although, there are some exceptions for those with a negative VAT on returns. The exception includes:

a) Those under the fiscal inspection started on 16.04.2020

b) Large and medium taxpayers who submitted and are better off after the anticipated fiscal inspection, in case if:
1. Registered fiscal record is sanctioned;
2. There is a risk of undue reimbursement, based on the prove by the central fiscal body
3. The voluntary liquidation /insolvency procedure has been initiated/opened out of the reorganization plan.

c) Other taxpayers, in case if:
1. Registered fiscal record is sanctioned;
2. There is a risk of undue reimbursement, based on the prove by the central fiscal body that;
3. The voluntary liquidation /insolvency procedure has been initiated/opened out of the reorganization plan;
4. The taxpayer submits the first statement with negative amounts of VAT with reimbursement option only after registration for VAT purposes;
5. The balance of the negative amount of VAT requested for reimbursement comes from more than 12 monthly reporting periods, respectively 4 quarterly reporting periods.