According to the conclusion from the 121st meeting of the VAT Committee, related to the application of the judgment of the EU Court in case C-9/20, the European Commission’s position is that “Article 167 of the VAT Directive connects the moment of the right to VAT deduction and the moment of obligations to calculate that VAT. It is not possible to deviate from this rule unless the VAT Directive provides for this possibility. Consequently, the VAT charged on the supply of goods and services performed by taxpayers who apply the taxation procedure according to the fees charged from Article 66 point (b) of the VAT Directive can only be deducted by their customers if they receive that VAT from them as part of the payment. for completed deliveries. In this case, the member states cannot provide for a different rule for the deduction of VAT.” With regard to the previous procedure, according to which a taxpayer who applies the regular taxation procedure could use input tax deduction based on the invoice received from the taxpayer who applies the taxation procedure according to the fees charged without regardless of whether that invoice was paid, please note that as of December 1, 2022, the answers of the Tax Administration, which gave such an interpretation of the provisions of Article 57, paragraph 1 of the VAT Act, do not apply. Acting in such a way that the taxpayer, when he receives an invoice for a delivery or service provided to him by a taxpayer who applies the procedure of taxation according to the fee charged, can deduct input tax only when he pays the invoice to that supplier, has been applied in practice since December 1, 2022.