- Supreme Administrative Court Judgment: An invoice issued prematurely, more than 30 days before the advance payment receipt, is not a “blank invoice” if the payment is eventually made.
- Right to VAT Deduction: Failure to meet formal requirements does not affect the right to VAT deduction as long as the advance payment is made before exercising the deduction right.
- Conditions for VAT Deduction: The taxpayer can deduct VAT if the advance payment is made and the invoice is received, regardless of the order of these actions.
Source MDDP
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