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kun laskusta on maksettu vain osa, esimerkiksi kun hankkija on maksanut sen osuuden laskusta, johon ei sisälly arvonlisäveroa, mutta arvonlisäveroa vastaava summa on jätetty maksamatta, ainoastaan se osa arvonlisäverosta, joka on suhteessa maksamattomaan summaan [26], voidaan palauttaa [27].
when only part of the invoice has been paid, for example if the person acquiring the goods pays the amount on the invoice excluding vat but an amount corresponding to the vat remains unpaid, only the part of vat relating proportionally to the unpaid amount [26] can be refunded [27].
Last Update: 2014-11-21
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