- Invoices and import bills received in 2025 must be recorded by April 30, 2026.
- The right to deduct VAT is linked to when the tax becomes due and when a valid invoice is received.
- VAT deduction can be exercised at the latest with the VAT return for the year in which the right arose.
- Taxpayers must ensure all 2025 purchase invoices and import bills are properly recorded to claim VAT deduction in the 2026 VAT return.
- Attention must be paid to the receipt date and registration deadlines for invoices and import bills.
Source: softwaregb.it
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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