The oficial letter no. 1920/TCT-CS dated 11 june 2013 of GDT in guidance of payment vouchers by bank transfer
The official letter No. 1920/TCT-CS:
Payment vouchers by bank transfer include the case that a buyer who is an owner of a private company pays to a seller’s bank account if this bank account has been registered for transactions with tax authority. However, if a director of a company limited uses his own bank account to make a bank transfer to his seller, this transfer will not be considered the bank transfer for the VAT deduction.
