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An architect opting for the cash accounting scheme asks whether they can declare VAT on an issued but unpaid invoice and regarding vehicle deductions. The DGT rules that, under this scheme, VAT accrues at the time of collection or, failing that, on 31 December of the following year.
Question raised 1st In VAT, whether it can be declared on an invoice issued but not collected.
Taxpayers under the special cash accounting scheme must apply the rules of this scheme for the accrual of their operations, without being able to opt for the general rules. The tax accrues at the time of total or partial collection, or on December 31 of the immediately following year if collection has not occurred. Regarding the passenger vehicle, the VAT deduction arises upon payment of the price or on December 31 of the year following the acquisition.
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