VATupdate

Statute of limitations in VAT at the end of 2022

On December 31, 2022, the following shall become statute-barred:

  • the right to deduct input VAT, which arose in 2018 and 2017 in the case of intra-Community acquisition of goods (ICA) and the reverse charge mechanism (RCh),
  • liability due to the excess of output VAT over the input VAT, the payment obligation of which arose in 2017.

Source: krgroup.eu

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