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An Austrian tribunal Bundesfinanzgericht recently decided that input VAT should be deducted in the period in which the taxable supplies connected to this input VAT were carried. The case at hand involved input VAT claimed in a period after the taxable supplies were carried and making use of a specific simplification for claiming VAT back. In any case, it opens the door for limiting the period in which input VAT can be claimed.
Claiming input VAT is not always allowed in any period within the statute of limitations. Some countries like Poland have short time limits to deduct VAT from the moment the invoice is received. Also Finland requires registered businesses to claim input VAT within the year in which it was incurred.