If the invoice is issued in a different year (e.g. 2014) than the date of actual receipt (e.g. 2015), the input tax can only be claimed in the year of actual receipt (here 2015). This decision contradicts the more favorable administrative practice (UStRL 171816), which already allows input tax to be deducted at the time the invoice is issued.
Source: leitnerleitner.com
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