Letter No. 2023/0112261clarifies that: 1) if a legal entity governed by public law (jPoR) issues an invoice with VAT separately stated after Dec. 31, 2022, it is liable for the VAT and the service recipient is entitled to an input tax deduction up to the amount legally owed; 2) jPoRs don’t have the right to an input tax deduction on such authorized invoices; and ..
Source: bloombergtax.com
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