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 ) 
 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.