A taxable person who does not have the right to deduct, because the supplies are exempted from VAT, may instead be entitled to a refund of input VAT. Supplies that are exempt but still allow the right to refund are usually referred to as 'qualified exemptions'.
The right to refund is the same as the right to deduct. This means that the prohibitions on deduction (see 50.41) must be taken into account. The
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