The taxable person withdrew from the VAT system on 31 May 2020. Upon withdrawal, a deduction was made for the purchase of real estate purchased as business premises for performing activities in 2007. Now, however, the taxable person has voluntarily re-entered the VAT system on 1 October 2020. Does he have the right to deduct VAT under Articles 68 and 69 of the VAT Act, and if so, how do we show this in the VAT records?
Source: ddvasistenca.si
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