Monaco has published Ministerial Order no. 2021-574 of 3 August 2021 in the Official Gazette, which establishes new rules regarding VAT refund requests by taxable persons established outside of the EU. The rules are the same as those recently introduced in France considering that Monaco has a customs union with France and applies essentially the same VAT regime. The new rules include that, with effect from 1 July 2021, all VAT refund requests by such persons must be made electronically by a tax representative established in Monaco. Further, refund requests must be accompanied by a summary table providing information for...