Czech Tax Authority: No VAT Deduction for Previous Period via Additional Return After Receiving Document

• The Czech tax authorities concluded that VAT deductions cannot be claimed for a previous tax period via an additional VAT return after receiving the tax document.
• VAT deduction is only allowed when the taxpayer possesses the tax document.
• Filing an additional VAT return for a period before receiving the tax document does not meet statutory requirements.
• This position may be reconsidered following a recent EU General Court judgment (case T-689/24).

Source: kpmg.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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