Right of Deduction of Tax Credit during a Tax Period

Art. 64.

Customers or importers shall have the right to deduct the tax credit, where the following conditions have been met:

1. The customer of the taxable supply or the importer of the goods is a registered person under this Law as of the date of the chargeable event and as of the date of issuance of the tax invoice or as of the date of issuance of the customs declaration in the case of importation;
2. The tax under the taxable supply has been charged by a registered person under this Law (supplier) before the date of issuance of the tax invoice or the tax debit notice;
3. The supply, on which the tax is charged, is taxable as of the d ate of the chargeable event;
4. The tax, in the case of importation, is charged by the customs authorities and paid to the respective account in the central government budget specified in Art. 75;
5. The imported goods or the goods or services obtained under taxable supply has been used, is being used or will be used for effecting taxable supplies;
6. The customer has a tax invoice or a tax debit notice, which complies with the requirements of the Accountancy Law and this Law, or a customs declaration;
7. ⁴⁵