- Professionals need to pay attention to the management of invoices at the end of the year.
- The date of issuance of invoices affects the computation of VAT.
- The date of operation can be different from the date of invoice issuance.
- The right to deduct VAT depends on the moment of tax liability and possession of a compliant invoice.
- Normally, the right to deduct VAT can be exercised in the month of operation.
- There is an exception for invoices related to operations carried out in the previous year.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
