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VAT practical manual 2022.

Requirements for the deduction

In order to deduct the input VAT the following requirements must be met simultaneously:

  1. The tax amounts paid must be considered legally deductible
  2. Who can make the deduction
  3. VAT has been borne on acquisitions of goods or services used in the business or professional activity.
  4. Fees not deductible by law
  5. Supporting documents required to make the deduction
  6. Activities in which the goods and services are to be used