Still deduction for incorrectly invoiced VAT

The District Court of Zeeland-West-Brabant makes it clear that incorrectly invoiced VAT is nevertheless deductible as input tax under certain conditions. An important condition is that the customer is unable or difficult to reclaim the VAT from the supplier.

Source Taxence

See also C-564/15 (Farkas) – Undue payment of VAT. Purchaser must be able to adress his application for reimbursement to the tax authority directly in case of insolvency of the seller