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How is VAT credit applied when funds are mistakenly paid into a bank account?
According to Article 175.1 of the Tax Code, unless otherwise provided for in this Article, the VAT amount paid when purchasing goods, works, or services in transactions subject to VAT is eligible for credit provided that the transaction amount is paid from the buyer’s bank or other payment account to the bank or other payment account of the person supplying the goods, works, or services, while the VAT amount is paid into the VAT deposit account.
According to Article 175.1 of the Tax Code, unless otherwise provided for in this Article, the VAT amount paid when purchasing goods, works, or services in transactions subject to VAT is eligible for credit provided that the transaction amount is paid from the buyer’s bank or other payment account to the bank or other payment account of the person supplying the goods, works, or services, while the VAT amount is paid into the VAT deposit account.