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May I claim input VAT on deposits made?

Posted 10 June 2016 under Tax Q&A
Georg says:
9 June 2016 at 18:56

If I pay a deposit to a supplier in February and the Tax invoice is received in May, can I claim the input VAT in February? Or am I only allowed to claim the input VAT once the Tax invoice (dated May) was received. I know that on Output VAT (Sales) the Receiver argues: earlier of payment or Invoice. How is the case when I am purchasing?

Normally you don’t receive an invoice for a deposit.

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TaxTim TaxTim says:
10 June 2016 at 15:06

Please note input tax cannot be claimed without a tax invoice. Therefore the input can only be claimed in May once the Tax invoice has been received.


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