Reporting an invoice as an expense for the past year
2024-10-22 11:38:59
Reporting an invoice as an expense for the past year
Question:
Hello!
If a company registered under VAT in Bulgaria receives an invoice for the provision of a service from a legal entity registered under VAT in another EU member state in January 2024. for granting television distribution rights in 2023, does the company receiving the service have the right to report the expense as such in 2023, but to include the protocol under Art. 117 of VAT to the issued invoice in 2024?
Thanks in advance!
Answer:
Hello,
If it is clear from the contract and the invoice that services provided in 2023 were invoiced in 2024. - you are right.
We hope we have been helpful!
Greetings!
