- SSDs are often audited for improper VAT deductions.
- SSDs are considered commercial entities but benefit from tax breaks for ASDs.
- SSDs can only deduct VAT on commercial activities, not on institutional activities.
- SSDs cannot deduct VAT on purchases related to exempt or non-taxable operations.
- SSDs cannot deduct VAT on goods and services used for non-taxable operations.
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.