01 · Facts
Taxpayers claimed VAT credits using invoices whose underlying deliveries were disputed.
02 · Assessment in the guide
The guide distinguishes documents issued by an uninvolved party from invoices that document no real delivery.
03 · Practical application
Keep contemporaneous receipt, transportation and payment evidence; check current sanctions and rules.
Important limitation
This is a historic illustrative tax situation, not individual advice. Verify the status of the source, applicable statutory text and factual assumptions.
შემოსავლების სამსახურის სიტუაციური სახელმძღვანელო (infohub.rs.ge), № 2518
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