- STS confirms input VAT can be deducted for late tax invoices System malfunctions are the reason for the delay Deductibility applies despite the timing of the invoices Taxpayers can claim input VAT under these circumstances
Source: research.ibfd.org
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.