The Court of Justice of the European Union (ECJ) ruled (case number C-235/21) that a written agreement concluded between parties can be regarded as an invoice for VAT purposes. For those purposes, the agreement has to contain all the information necessary for control purposes by the tax authorities.
Source Loyens Loeff
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- EPPO Uncovers €11.3M Customs Fraud in Antwerp Steamboat Probe; Three Arrested
- EU Approves Updated E-Invoicing Standard EN 16931-1 for B2B and 2030 Digital Reporting
- EU Imposes New Antidumping Duties on Imports from Russia, USA, Trinidad and Tobago, China
- EU Intrastat Thresholds for 2026: Country-by-Country Updates and Compliance Impacts
- Persistent Tax Barriers and VAT Challenges in the EU Single Market After 30 Years
