New Flexibility in Input VAT Reporting: Businesses Can Choose Posting Date Over Invoice Date

New option for reporting input VAT effective from 1 July 2025
Businesses can report input VAT based on the date of posting instead of invoice issuance or delivery
Posting must occur within six months from delivery
Consistent application required across all purchases and tax periods
Selective or partial application is not allowed
Provides flexibility for late invoices or delayed posting
Requires disciplined bookkeeping within the six-month window
Businesses need to assess and adjust internal processes for adoption

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.