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No, I specifically said "can" because you only get to offset input VAT if you satisfy the procedural requirements for doing so; it's not automatic.

In contrast, output VAT is automatic and will be imputed by the taxing authority whether or not you file VAT returns.

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There are no procedural requirements that i know of, it's how the VAT system works. The only difference is are you in VAT system or not (there are rules when you have to go in). If you are not in the system you cannot offset the VAT but you are not required to collect it also, so whatever you charge you keep . Please give me the example where you are required to collect but cannot offset. There are per countries some special cases, for some type of items, where the full amount will not be recognized but those are exceptions.

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