VAT: end of the exclusion of the right to deduct for advertising expenses

Article 91 of the 2026 Finance Act creates Article 273 septies E of the General Tax Code: goods and services used for advertising are no longer subject to any exclusion or restriction of the VAT deduction right. According to the Government amendment behind it, it removes the exclusion set out in Article 206 of Annex II to the General Tax Code for certain advertising expenses.