Think you can't deduct VAT until the invoice is paid? Yes, you can—and that creates its own trap.

How the deduction actually works

Many entrepreneurs believe that it's only logical to deduct VAT on a supplier's invoice after the invoice has been paid. In practice, the right to deduct arises when the invoice is issued, not when payment is made. According to the rules in effect in 2026, you are required to declare a VAT deduction in your tax return for the period to which the invoice date relates, regardless of whether you've already transferred the funds.

Example

You received an invoice from a supplier for €12,100 (€10,000 + €2,100 VAT) dated in the first quarter, but you only paid it in the third. The €2,100 deduction should have been reported in the first quarter's tax return—you couldn't wait for payment.

but on the other hand

If an invoice remains unpaid for more than one year after the due date, the previously claimed VAT deduction must be returned to the state in a tax return for the period after the due date. If you later pay the invoice in full or in part, you can claim the VAT deduction again.

What to do if your account is frozen

Are you in this exact situation—your bill is stuck, part of the amount is unpaid, and you won't be paying it? Then you'll need to make an adjustment. When to do it, how to properly return a previously claimed deduction to the tax office, and whether there are penalties for doing so—these are all questions where it's easy to make a mistake.

How can we help

Our specialists will assess your specific situation and advise you on the necessary steps. If you're not yet on our subscription service, you can book an accounting consultation separately.

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