17.08.2017
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Deducting input VAT paid before VAT registration (2/33/17)

Tax VAT
It is not unusual for traders not to register for Latvian VAT right after they are incorporated and to do so at a later date. What invoices qualify for deduction of input VAT? Can input VAT be deducted only on invoices that were issued and received after the trader registered for VAT?

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