Intra-Community acquisition of goods vs VAT

Since January 2017 the right to deduct VAT in the case of intra-Community acquisition of goods arises in settlement for the period in which the tax liability arose for intra-Community acquisition of goods, provided that the taxpayer:

• receives an invoice documenting the delivery of goods, understood as intra-Community acquisition of goods, within three months of the end of the month, where in relation to the goods purchased a tax liability arose,

• will take into consideration the amount of tax due for intra-Community acquisition of goods in the tax return in which it is required to liquidate this tax, no later than three months from the end of the month, , where in relation to the goods purchased a tax liability arose.