Comments on ECJ C-235/21: Can a written agreement be considered as a VAT invoice?

The European Court of Justice (C-235/21) was requested to deal with this interesting question.

In his Opinion, the Advocate General concludes that an agreement can constitute an invoice within the meaning of the European VAT Directive.

Source vatcalc

See also ECJ C-235/21 (RAIFFEISEN LEASING) – AG Opinion – A written contract may exceptionally be regarded as an invoice