Regarding deduction of input VAT, since 1 January of 2017 taxpayers can claim VAT up to the 30 April of the following the year in which VAT became originally deductible. This date matches the due date for the Annual VAT return, hence VAT on acquisitions and imports will be deductible at the latest with the annual VAT return in the year in which the right of deduction arises. These changes were announced early in 2017.
Nevertheless, the statute of limitations cover a much longer period regarding output VAT. In this case, tax authorities can request the payment of VAT until the 31 December of the fourth year following the period in which VAT became due.