Comments on ECJ case C-624/23: VAT deduction involving Bulgarian and Russian companies

• The European Court of Justice ruled on a case regarding the deduction of VAT by a company
• A Russian company issued invoices without VAT for work in Bulgaria, later carried out by another company
• The Bulgarian tax authority required the Russian company to pay VAT retroactively
• The Bulgarian company loaned the VAT amount to the Russian company to settle the tax obligation
• The tax authority denied the deduction of VAT, stating the Bulgarian company did not have the right to amend the invoice
• The court confirmed that the deduction requirements were not met as the VAT was not paid by the Bulgarian company and was not due to them

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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