VAT refunds and defense of refundable balances

Reviewing the balance and supporting records

The case file should explain how the refundable balance arose and how it relates to the declared transactions. We review the VAT calculation, invoices, payments and accounting records to identify discrepancies before responding. We also examine previous applications and filing receipts, since the procedural history helps establish what has already been supported and what remains in dispute with the authority.

Export transactions, pre-operating periods and disagreements over rates or input VAT crediting require analysis of their particular features. We separate calculation issues from legal requirements and evidence of the transaction. That approach identifies the information the company needs to provide and the arguments that address the actual reason for the SAT's request, rather than treating every refundable balance as the same case.

We coordinate with the departments holding contracts, deliverables, customs declarations and other relevant records. The information should connect the claimed balance with identifiable, documented transactions. Where transaction substance is questioned, we review the actual supply of goods or services and its connection with input VAT, so the response addresses both matters through a consistent account supported by the company's records.

Information requests and defense against a denial

Each information request should be reviewed against the file: what is requested, which period it concerns and how it relates to the balance. We prepare responses explaining the items and recording what was submitted. Retaining receipts and procedural records supports follow-up, particularly when several departments are involved or refund applications for different periods need to be kept distinct and supported separately.

If the SAT denies all or part of the refund, we study the decision's legal grounds and its assessment of evidence. We identify whether the disagreement concerns the balance calculation, input VAT crediting or whether the transactions occurred. On that basis, we assess the available administrative appeal or court proceedings and the records needed to support each argument in the challenge.

Our assistance includes reviewing later steps and connections with audits or other tax disputes involving the company. The same transaction may matter in more than one proceeding; a consistent account avoids contradictions. The aim is to defend the balance supported by the file, with an understanding of each route's requirements and effects, without promising recovery of every amount claimed in the original application.

Frequently asked questions