Gledia KOKOSHI, Xheni GJOKRUSHI

Abstract Competitiveness pertains to the ability and performance of a firm to sell and supply goods and services in a given market. Survival in the market is one of the fundamental problems of business which operates locally or globally, which means every effort has to be made to reduce the cost of production and marketing. Nowadays where competition is aggressive even a penny will help companies to become more competitive in the market. Businesses often lose large amounts of money just by not being able to exploit benefits deriving from the provisions of the tax legislation. Refund of VAT (Value Added Tax) is a legal big opportunity for every business, although traditionally, recovering VAT refunds has been very complex and time consuming, requiring excessive documentation and experienced staff.
Keywords VAT, VAT refund, refund claim
JEL classification G18, H25, K34
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