Can VAT from One Invoice Be Split Across Several Months? Tax Authority Explains

The article discusses whether VAT from one consolidated tax invoice can be split and claimed in parts across different months.
The taxpayer asked the tax authority if partial tax credit recognition is allowed for one registered consolidated invoice within the 365-day limit.
The tax authority said no: VAT from a single invoice cannot be arbitrarily divided between reporting periods.
It cited that tax credit is based on the first event, a registered invoice is the basis for credit, and reporting is done separately for each period, not cumulatively.
The practical alternative is to issue several consolidated invoices if VAT needs to be recognized in parts.

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.