- The buyer does not have the right to include VAT amounts in the tax credit if the seller of goods/services is not registered in the ERPN.
- The tax credit is determined based on the contractual value of goods/services and consists of the taxes paid by the taxpayer during the reporting period.
- The absence of registration of tax invoices in the ERPN does not exempt the seller from including the VAT amount in the tax liabilities.
- Discrepancies between the tax declaration and the ERPN data can lead to a documentary unscheduled inspection of the seller and, in some cases, the buyer.
- The tax authority is responsible for determining the amount of monetary obligations if there is evidence of understating tax liabilities.
- The tax authority sends a tax notification-decision to the taxpayer if there is a monetary obligation calculated based on the tax legislation or as a result of a control inspection.
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.