Can a late invoice for a service from a previous month be accounted for in the current period?

For VAT purposes, the settlement period depends on when the tax point arises and when the invoice is received. For domestic purchases, input VAT can generally be deducted once the invoice has been received, taking into account the statutory deduction periods. For imported services, output VAT may need to be reported in the period in which the tax point arose, even if the document arrived later. For CIT purposes, the nature of the cost and the date on which it was incurred must be determined separately.