# VAT treatment decisions

# 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](/link/218)) | 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](/link/146)).
- [ ] Input VAT on site equipment and imports.
- [ ] The VAT position of grants and owner contributions.