Uni 23-04-2018 - VAT deduction for branch

In case, a branch follows full accounting rules, documents according to the provisions of law on accounting, invoices and vouchers and has registered for tax declaration and payment by the tax deduction method at the tax office, the branch shall declare and pay VAT by deduction method to the tax office directly managing it. When purchasing goods with added value invoices, the parent company directly pays the goods to the seller, which is specified in the contract in the form of documents and purchased goods in accordance with Article and the principle of deduction of input VAT, the branch is entitled to declare deduct input VAT