All VAT on expenditure receives the corresponding treatment according to the following procedures, whether it comes from domestic supplies, intra-EU arrivals or import of goods.
The system for recovering the input VAT, when allowed and as an option (not compulsory), is to deduct the input VAT amount (VAT paid) from the VAT charged when paying it to the tax authority.
If the VAT paid
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Web page updated on 17 Mar 2025 13:16