- Deadline for claiming VAT deduction for 2023 is April 30, 2024
- Model IVA 2024 must be submitted by April 30, 2024
- The deadline for submitting the annual VAT declaration is also the deadline for exercising the right to deduct tax
- The right to deduct tax must be exercised by the declaration for the year in which the right arose
- The year in which the right arose is determined by the moment when the tax became due and the invoice was received
- The right to deduct VAT for purchases made in 2023 can be exercised by submitting the VAT declaration for 2023 by April 30, 2024
- Invoices not registered in 2023 can still be recorded in the VAT purchase register between January 1, 2024, and April 30, 2024
- Example scenarios are provided for claiming VAT deduction for services rendered in October 2023 and goods delivered in November 2023
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.
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