VAT Deduction Cannot Be Claimed Retroactively via Additional Tax Return Without Tax Document

• It is not possible to claim a VAT deduction for an earlier period via an additional tax return after receiving the tax document.
• The right to deduct VAT is conditional on possessing the tax document, and the law specifies the earliest period for claiming the deduction.
• Submitting an additional tax return for a period before receiving the tax document is not allowed, even if the obligation to declare tax arose earlier.
• The relevant legal provision (§ 104 of the VAT Act) does not justify such a procedure, as its purpose is to reduce administrative burden, not to override deduction rules.
• The situation may be reconsidered in light of a recent court ruling, and further developments will be monitored.

Source: danovky.cz

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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