The Supreme Administrative Court examined the case of a company acting as a party to cross-border transactions in which it purchased services from non-residents. The entity inquired whether it could deduct the input value added tax (VAT) in the same accounting period in which the tax liability for imported services arose, also in situation when the output VAT would be included in the appropriate tax declaration submitted within three months following the end of the month in which the tax liability arose in relation to the purchased services. The Court referred to the judgment issued in the case C-895/19.
Source: kpmg.com
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