European Union Why are invoices so important in VAT? (on the Ferimet decision, C 281/20) 15 November 2021214 views1 min read Source Francisco Javier Sánchez Gallardo See ECJ C-281/20 (Ferimet, S. L.) – Decision – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier Latest Posts in "European Union"ECJ/General Court VAT Cases – Pending casesECJ & General Court VAT Cases decided in 2026Boost your knowledge of EU’s VAT in the Digital Age (ViDA)ViDA – Transfer of Own Goods Scheme and its Intrastat ImplicationsRoadtrip through ECJ Cases – Focus on ”Public bodies” (Art. 13) Deduction (input tax credit) ECJ (European Court of Justice) / General Court Standard SAP validation VAT ID during business partner creation (without VIES check) ECJ C-281/20 analyzed – Part 3: For the application of art. 199(1), no invoice is required to deduct the VAT
