Tax measures in 2022 budget: new rules for fiscalization and timing of input VAT deduction

• A revised definition of “tax invoice” or “fiscal tax invoice” regarding a tax invoice produced by a registered operator and printed by a fiscalised electronic register or fiscal memory device used by a registered operator
• A rule that tax invoices generated before 31 December 2021 may be claimed no later than 31 March 2022
• Tax clearance certificates not to be issued to non-compliant taxpayers

Source: KPMG