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 In some countries (Poland,Italy, more ?) there is need for monthly VAT report with all sales and purchases. Reports can be separated per "Registry". Each registry contains separate type of transactions. E.G  EU sales, EU buys, Non EU Buys, Non EU Sells.

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Dates

There is not always direct connection between invoice date and VAT. E.g in Poland if purchase invoice is older received more than 2 months from purchase it will not decrease amount of VAT to be paid.

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