VAT treatment decisions

Planned: not yet written. Owner: Aaron Tushabe. Trigger: the accountant's VAT review comes back.

A newest-first log of VAT decisions:

Date	Decision	Why	Who
Sep 2026	File the monthly return as prefilled from EFRIS; never add carried-over invoices by hand (routine)	eTax prefills by invoice date	Aaron Tushabe

To be decided with the accountant:

How VAT payments made during the Open Collective years are treated against output VAT. They're currently debited to the VAT account.
VAT on future commercial tariffs (Commercial RPMs).
Input VAT on site equipment and imports.
The VAT position of grants and owner contributions.