In tax reform, a new provision allows VAT deduction for invoices received in the first 15 days of January for transactions in the previous year. This eliminates the previous restriction of deducting VAT on invoices crossing the year boundary. Taxpayers can exercise this right when they receive the invoice. This change aims to prevent financial disadvantages caused by delayed deductions, providing flexibility in VAT deduction timing.
Source: eutekne.info
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