Input VAT Transactions
-Case 2. Missing Tax Invoice on Taxable Supplies
If by any reason, a tax invoice on any taxable supplies is missing, the company has no right to recover this input VAT amount. It is necessary to deduct this amount from collected input VAT and recognize this amount as expense. (рассказали как уменьшить входящий налог. а как списать эту сумму на расходы?)