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13.- Regarding VAT Special Schemes:
a) The VAT Business Reclaim is available for goods bought abroad when doing
business
b) The EU Retail Export Scheme is available for services bought by non EU
Residents tourists
c) Under conditions of reciprocity, VAT Business Reclaim entitles to the refund of
VAT paid in a foreign country when buying consulting services
d) All previous options are TRUE
e) All previous options are FALSE



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