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A company requested clarification on when discounts received from suppliers and other income from product promotions are accrued. The DGT ruled that discounts require the receipt of a credit note to be effective, and that promotion income constitutes the provision of services, which is subject to its own accrual rules.
This ruling clarifies the timing for VAT and tax accounting regarding discounts and promotional income, emphasizing the necessity of formal credit notes for discounts to be legally recognised.
The tax team reviews your specific situation.
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