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VAT practical manual 2021.

Deduction of contributions borne or paid before commencing the usual course of deliveries of goods or provision of services

Fees borne or paid before the start of the usual delivery of goods or services corresponding to business or professional activities are deductible, when certain requirements are met. Even business owners and professionals have the right to a refund of deductible fees by meeting the general requirements for this refund.

  1. Companies or professionals to which it applies
  2. Requirements
  3. Procedure
  4. Restatement
  5. Regularisation of taxation ratios