- From 1 April 2026, internal invoices are issued through the SEF system and are deemed issued once the “Individual VAT Record – Internal Invoice” is marked as “recorded”.
- The general deadline for issuing them is the 12th day of the following month.
- To deduct input VAT in the same period, they must be prepared by the VAT return filing date and no later than the 10th day of the following month.
Source: leitnerleitner.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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