The right to deduct input VAT

An entrepreneur was able to deduct input VAT based on an invoice received from another entrepreneur who pays VAT based on paid invoices, regardless of the fact whether the invoice was paid or not.

However, per a CJEU (Court of Justice of the European Union) case, as of 1 December 2022, an entrepreneur can deduct input VAT only after payment of the invoice issued by an entrepreneur paying VAT based on paid invoices