In principle, the right to deduct VAT can only be exercised if an invoice is VAT compliant. Previously, this formal condition applied in the same way as the substantive condition that the goods and services delivered must be used to carry out transactions giving rise to the right of deduction.
Constrained by European case law, the VAT administration has adopted a more lenient position, admitting that an irregular invoice no longer necessarily leads to the rejection of the right to deduct VAT.
Source Grant Thornton
See also
- ECJ C-533/16 (Volkswagen) – VAT may be deducted after expiry of the statute of limitation period
- ECJ C-8/17 (Biosafe) – Right to deduct VAT on basis of additional debit notes
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