Taxpayers that carry out acts or activities considered outside of the VATL’s scope will not be able to credit the tax paid to suppliers or on the importation of goods when linked to those out-of-scope activities.
Acts or activities that are outside of the scope of the VATL are defined as those that the taxpayer does not carry out in national territory, as well as those not specifically listed in the VATL, for which the taxpayer obtains income or compensation, and makes expenses, investments, or imports and VAT is paid. Under the new provisions, the VAT paid by the taxpayer that is linked to activities that are outside the scope of the VATL would not be recovered.
Source PwC
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