SLIM har især påpeget behovet for at forenkle proceduren for tilbagebetaling af afgiften, hvilket vil hjælpe erhvervslivet i hele Unionen i forbindelse med udbetaling af godtgørelse ved salg af varer og tjenesteydelser.
In particular, SLIM has identified the need to bring in more simple VAT refund procedures, which would assist businesses across the Union in the payment of refunds for the sale of goods and the provision of services.