Post by joita97022 on Jan 8, 2024 5:20:11 GMT -6
In a given settlement period and in the next two settlement periods i.e. in a total of quarters. Example Mr. Jan settled VAT quarterly for years. From January it switched to monthly settlement. In December he did not deduct input VAT from one purchase invoice so if he did not change the settlement method he would be entitled to deduct it "on an ongoing basis" in the first and second quarter of.
Due to the lack of regulations regulating such situations a question was asked to the National Tax Information. The answer provided shows that in such a situation Mr. Jan has the right to deduct VAT charged on the purchase invoice from December until the end of March for a total of Phone Number List settlement periods i.e. according to the principle applicable in for monthly settlements. . Example In Mrs. Karolina settled VAT monthly and from January.
She notified the tax office that she would settle VAT quarterly. In December Mrs. Karolina purchased a device for which she did not deduct VAT "on an ongoing basis". According to the rules currently in force the right to deduct when settling VAT monthly "on an ongoing basis" is granted for consecutive settlement periods the month of acquiring the right to deduct subsequent settlement periods.
Due to the lack of regulations regulating such situations a question was asked to the National Tax Information. The answer provided shows that in such a situation Mr. Jan has the right to deduct VAT charged on the purchase invoice from December until the end of March for a total of Phone Number List settlement periods i.e. according to the principle applicable in for monthly settlements. . Example In Mrs. Karolina settled VAT monthly and from January.
She notified the tax office that she would settle VAT quarterly. In December Mrs. Karolina purchased a device for which she did not deduct VAT "on an ongoing basis". According to the rules currently in force the right to deduct when settling VAT monthly "on an ongoing basis" is granted for consecutive settlement periods the month of acquiring the right to deduct subsequent settlement periods.