Input VAT Recovery: Legal and Practical Principles

This webinar will provide a structured and methodical overview of the legal framework and practical considerations governing input VAT recovery. The session will begin with the general principles of input VAT deduction and will cover situations involving a full right of deduction, a partial right of deduction, and cases where no right of deduction will arise. It will then examine input VAT recovery within VAT groups, highlighting the key practical implications.

Participants will also explore blocked items and the concept of qualifying supplies, together with the importance of holding valid tax invoices in accordance with the requirements of the Twelfth Schedule. The webinar will address the principle of substance over form and will review relevant European Court of Justice (ECJ) case law to demonstrate how these principles will be applied in practice. The session will be designed to strengthen technical understanding while providing practical guidance on compliant and effective input VAT recovery.