Kako se Poreskoj upravi obraćaju ovlašćena lica preko kojih strani obveznici podnose zahteve za refakciju PDV-a shodno članu 53. Zakona o porezu na dodatu vrednost, uočeno je da zaposleni u maloprodajnim objektima (benzinskim pumpama) izdaju fiskalne račune u kojima u polju ID kupca unose šifre 10: PIB kupca (domaće pravno lice identifikovano PIB-om) ili 22:EBS (strano fizičko lice koje ima prijavljen boravak u Srbiji) i na taj način onemogućavaju ostvarivanje prava na refakciju PDV-a stranih obveznika. Kako treba postupiti u ovoj situaciji?

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