When can I not deduct VAT?

• 1. When is a taxpayer entitled to a deduction?
• 2. Exclusions from the right to deduct
• 3. No VAT registration
  • 3.1. The buyer is not registered for VAT
  • 3.2. Supplier not registered for VAT
• 4. Transaction exempt from VAT
• 5. Non-Taxable Transaction
• 6. Accommodation services
  • 6.1. Exception – re-invoicing of accommodation services
• 7. Catering services
  • 7.1. Exception – meals served during passenger transport
  • 7.2. catering
• 8. Invoices that do not document the actual transaction
• 9. No acceptance of invoices by the seller
• 10. Expenses incurred in the name and on behalf of the buyer
• 11. VAT shown under the so-called of the sanctioning WNT
• 12. Tax shown on reverse charge

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