Are expenses before setting up enterprises declared for VAT deduction?

Expenses before establishment of enterprises are declared for VAT deduction when there are all documents:

• Power of attorney of the Company for individuals to act as purchasing representatives
• The invoice is valid, in accordance with the regulations on invoices
• Payment documents from the Bank, if the invoice is worth more than 20 million VND.

Explain the answer above

Provisions in Item 12b, Circular 14 / 219 / TT-BTC on VAT deduction:

"b) Before establishing an enterprise, the founding members have a document authorizing an organization or individual to pay for some expenses related to the establishment of an enterprise, procurement of goods and supplies. enterprises may declare and withhold input VAT according to VAT invoices in the name of authorized organizations and individuals and must make payment to organizations and individuals authorized by banks for invoices value from twenty million dong or more. ”