Czech input-VAT deduction-timing guidance is dated 13 April 2026, not September

What changed in detail

The Financní správa communication on input-VAT deduction timing is dated 13 April 2026, not 9 September 2026. The authority’s own page carries “13. 4. 2026” directly under its heading, with no “aktualizováno” marker and no September revision. An earlier entry recorded the publication date as 9 September 2026, which put it inside that week’s scan window; the correct date means it never belonged there at all.

The substance is unchanged and was correctly reported: where a VAT payer receives the tax document in a tax period following the one in which the taxable supply took place (DUZP), the deduction may be claimed no earlier than that following period. The General Court’s judgment in Case T-689/24, I. S. A. does not change the current legal position or administrative practice, because a pending review procedure before the Court of Justice (Case C-167/26 RX) suspends its application.

This corrects the earlier entry, whose substance stands except for the publication date itself.

What it means

Nothing about the deduction rule changes — the point of this correction is entirely about when the guidance was published, not what it says. A communication from April is not a September development, and a change-tracking process built on scan-window dates should drop this from any “published this week” view. The substantive position — hold the deduction, do not pull it back to the DUZP period, and watch Case C-167/26 RX rather than the Tribunal judgment — is unaffected and still current.