Commentary on ECJ C-80/20 (Wilo Salmson France) – Cancellation and re-issuance of an invoice has no impact on the right to deduct input VAT

The European Court Justice (ECJ) issued the preliminary ruling of the case Wilo Salmson France, C-80/20 (21 October 2021) clarifying the Romanian VAT deduction regulations. The case is regarding the cancellation and reissuance of a VAT refund invoice in order to claim an input VAT deduction. Romanian tax agency declined a refund request, stating that it had previously been submitted for 2012, not 2015. 

Source: GVC