A company cannot recover the previously registered input VAT amount if the following happens:
- The supplier has had written off the company's debt, thus decreased their output VAT accrued and notified the company about it
- The goods / services have been were received by the company
- No payment was made after After more than 6 months from the purchase date, the company still hasn't paid.
How to process
Where: Purchasing > Purchasing Documents > Debit Notes
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