- Input VAT can be deducted if specified on the invoice and the taxpayer is the buyer.
- Input VAT on advances must be adjusted according to the final invoice.
- Deduction is allowed only if the VAT payer has the invoice or a certified copy of a lost invoice.
- For goods from another EU country, deduction is allowed only if taxable value and output VAT are declared and the VAT payer has the relevant invoice.
Source: news.bloombergtax.com
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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