See also
- ECJ C-346/19 (Y GmbH) – Judgment – For VAT refund request, consecutive invoice number is not always required
- where an EU VAT refund claim does not contain a sequential invoice number, but an invoice reference number which allows that invoice, and thus the good or service in question, to be identified, the tax authority must consider that application to have been submitted and review the claim. In reviewing the claim, assuming the original invoice or a copy thereof is not already available to the tax authority, it may request that the applicant produce a sequential number which uniquely identifies the invoice and, if that request is not satisfied within the deadline of one month, it is entitled to reject the claim
- ECJ C-371/19 (Commission vs. Germany) – Judgment – No rejection of input tax refund application in the absence of supporting documents
- CJEU held that by rejecting VAT refund claims made in time but missing copies of invoices or import documents without first inviting applicants to complete their applications by submitting the missing documents (if necessary beyond the submission deadline) violated the principle of VAT neutrality, as well as the right to a refund of VAT by non-established taxpayers.
Source EY
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