In a country where you are VAT registered, the refund is immediate, since you will deduct the VAT from your VAT return. If you are an EU business and not VAT registered in the country of refund, it takes up to 4 months, and up to 8 months in case of further query from the tax administration. For non EU-businesses, it takes up to 4 months, and up to 12 months in case of further query from the tax administration.
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