The right to deduct – as amounts of input tax – the amounts of output tax, which were not recognized in the relevant VAT return, is to function backwards only when the amount of output tax is recognized in the relevant VAT return within three months from the end of the month, in which tax liability arose in relation to the purchased goods and services. In the case of subsequent recognition of the abovementioned output tax amounts in the relevant VAT return, the right to deduct the input tax on these amounts will arise currently (i.e. in the settlement for the current period of time with reference to which the deadline to submit the tax return has not expired).
The deadline to deduct VAT input tax in case of intracommunity goods purchase, import of services, import of goods
4 August 2017
