Requirements for the deduction
In order to be able to deduct the input VAT the following requirements must be met simultaneously:
- The tax amounts paid must be considered legally deductible
- Who can make the deduction
- VAT has been borne on acquisitions of goods or services used in the business or professional activity.
- Fees not deductible by law
- Supporting documents required to make the deduction
- Activities in which the goods and services are to be used