Input IGI
The IGI that your suppliers charged you on the purchase invoices for the activity.
The deductible portion is subtracted from output IGI for the period. The expense must relate to the activity, and you must keep the supporting invoice.
An example
If you buy materials for €418.60 plus IGI, the tax on that invoice enters the register as input IGI.
The typical mistake
Deducting every euro of IGI you pay. Not every expense relates to the activity, and no deduction is available without a valid invoice.
How it appears in AndCompta
Registered supplier invoices feed the input-IGI register. If an invoice lacks information required for deductibility, you see the issue at registration rather than six months later.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.