Under Statutory instrument No 90 of 2019 [ 31 December 2019] – the Regulations have been amended to itemize specific types of purchase transactions that may no longer have the VAT claimed under your monthly input VAT return.
Therefor items purchased since 1 January would be covered by this regulation, and your January VAT return should be compliant
The list is made up of several general groupings of products, and then specific items that are referenced against HS Tarrif Codes [ these are codes used for customs when importing goods ]
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