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    <title>Can we record a purchase after an year for VAT?</title>
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    <description>Purchases must be recorded in the tax period of acquisition; omissions may be corrected by filing a revised return for the month of purchase or by disclosing the purchase in the annual return of the relevant year, subject to the procedural requirements of the applicable VAT law.</description>
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      <description>Purchases must be recorded in the tax period of acquisition; omissions may be corrected by filing a revised return for the month of purchase or by disclosing the purchase in the annual return of the relevant year, subject to the procedural requirements of the applicable VAT law.</description>
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