I want to voluntarily switch from the VAT exemption rule to vAT liability.
The steps I need to take to do this are clear, but what about the practicalities? I am thinking, for example, of materials already purchased, depreciations, and stock. I found an article about this in the past, but I can’t find it anywhere now.
Dear
Normally, you should switch immediately. You will not receive a VAT refund on materials that have already been purchased, which seems logical to me. Please note! You must file quarterly declarations as a subject to VAT.
You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.
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