Last Chance to Deduct VAT on Invoices Received in 2023 Without Any Changes Needed

• Last chance to deduct VAT from invoices received in 2023
• No need to make any changes to the periodic settlements data for 2023
• Taxpayers who did not record any invoices received in 2023 can still deduct VAT in the tax return for that period
• The right to deduct VAT is subject to two requirements: the tax must be due and a valid purchase invoice must be possessed
• The right can be exercised until the deadline for filing the tax return for the year in which both requirements are met, for the same tax period.

Source: eutekne.info

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.

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