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A local council has enquired whether it can deduct and claim refunds for input VAT from non-prescribed financial years arising from current operations. The Directorate General for Taxes (DGT) has ruled that this is possible if the amounts correspond to business activities and legal time limits are met.
Question posed: Declaration of said undeducted input VAT amounts and request for refund
Public entities hold the status of entrepreneurs when they carry out business or professional activities assuming risk and venture. The right to deduction may be exercised in the tax return of the period in which they were incurred or in subsequent periods, provided that four years have not elapsed since the right arose. If the excess of deductions exceeds the amounts accrued, it may be offset in subsequent periods or a refund may be requested in accordance with current regulations.
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