For 2022-2023, the number of taxpayers who will be able to make use of the VAT refund procedure, within the limits of the amounts relating to the taxes paid in the previous year, without a bank guarantee or surety, will be considerably greater. The Federal Tax Service has clarified the procedure for calculating the total amount of taxes and insurance contributions paid by the taxpayer in the calendar year preceding the moment in which the petition requesting the application of the declaratory refund procedure was submitted. The letter also contains an application form to request the application of the declaratory procedure. In the event that the refundable amount is greater than the amount of taxes paid, and if the excess is provided for by a guarantee or surety equal to the excess amount, this request must be presented at the same time indicating two reasons for reimbursement. For each of the reasons, the tax authority expresses its will in writing and separately, whether it is accepted or rejected. For the application of the declaratory tax refund procedure it is necessary to submit an application to the tax authority within 5 days from the date of submission of the tax return, after checking the total amount of taxes and insurance premiums paid in the previous calendar year. The VAT refund declaration procedure is not available for companies that are in the process of liquidation, reorganization or in relation to which insolvency (bankruptcy) proceedings have been initiated.