VATupdate

ECJ overview – What are the consequences for the right to deduct VAT in case on non-compliant invoices?

Without a correct invoice, that has been issued for a supply of goods or services, the purchasing business cannot recover the VAT charged on that invoice. The European Court of Justice has given several judgments dealing with this issue.

In the following 4 cases, the ECJ decided on the right to deduct VAT in case of non-compliant or defective invoices:

 

For more ECJ case law, you can use the search function on top of this page and type ‘ECJ’, of the case number you are looking for.

 

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