Invoice Registration Essential for VAT Deduction; Document Receipt Alone Insufficient for Supplementary Declaration

• Registration of the invoice is essential for VAT deduction
• Simply receiving the document does not allow for the submission of an amended declaration
• The right to deduct VAT must be exercised during periodic settlement or at the latest with the declaration for the year the right arose
• The invoice or customs bill must be recorded in the register as per the relevant regulation
• Failure to register within the terms does not permit the use of an amended declaration
• This was stated by the Revenue Agency in response to a query published recently

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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