Loss of the right to pass on VAT after one year from the accrual date

• The taxpayer will lose the right to pass on the tax when one year has passed since the date of the transaction.
• The loss of the right to pass on the tax only applies when there is no justification for not passing it on.
• If the recipient is not obligated to bear the tax, they can still choose to accept the late passing on of the tax.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.