Is the Company entitled to deduct input VAT resulting from properly issued VAT invoices regarding the purchase of property rights, in accordance with the provision of art. 86 sec. 1 and sec. 10 of the VAT Act, i.e. in the settlement for the period in which the tax obligation arose in relation to the acquired property rights, also in a situation where the invoices documenting the purchase in a given settlement period are received by the Company in the next settlement period, but not later than on the date on which the Company submits the JPK file for this period?
Source: lex.pl
