Input VAT deduction only with invoice but without need for minimum mandatory information?

The ECJ has already, on several occasions in the past, dealt with the significance of an invoice for the input VAT deduction. In the cases Senatex (C-518/14) and Barlis (C-516/14), it has relaxed the requirements for an invoice entitling for an input VAT deduction in favor of the taxable person, particularly if any information is incorrect or missing. In its subsequent decision in Vădan (C-664/16) it could be concluded that the submission of invoices is not even mandatory for the input VAT deduction. In its current decision of 21.10.2021 in the case Wilo Salmson (C80/20), the ECJ once again comments on the concept of an invoice.

Source KMLZ

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