- The Supreme Administrative Court held that a debit note issued after the limitation period expires does not allow the purchaser to deduct input VAT.
- The court ruled that once the underlying tax liability is time-barred, a debit note cannot substitute for an invoice as the legal basis for VAT deduction.
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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