The letter Accounting of electronically received invoices and deductions for input VAT, dated 23 October 2003, no. 9053-03/120 , shall no longer be applied, as the content has been replaced by texts in the Legal Guidance.
At what time does the right to deduct start for input tax according to ch. 13. Section 16 of the Value Added Tax Act (1994:200) appears on the Invoicing method page in Legal guidance.
What is meant by current accounting according to ch. 5. Section 1 of the Accounting Act (1999:1078) appears on the page Presentation in order of registration and systematic order in Legal guidance. The time at which accounting must take place is shown on the page Time for accounting in Legal guidance. See also the Accounting Board’s guidance Accounting – guidance to BFNAR 2013:2 point 2.3 b.