VAT Deduction Denied Due to Lack of Invoices for Intracommunity Transactions

• Entrepreneur X claimed VAT deductions for goods and services received from other EU countries in 2019 (€6,096) and 2020 (€468).
• The tax inspector denied the deductions and imposed additional tax assessments.
• X appealed the decision, but the Zeeland-West-Brabant Court ruled against him.
• The court found that X did not provide invoices for the claimed goods and services, which is required for VAT deduction.
• According to Article 15 of the VAT Act, deductions are only allowed if the entrepreneur has a properly issued invoice.
• X failed to demonstrate that the purchased goods/services were used for taxable activities.
• The burden of proof was on X to show entitlement to the VAT deduction, which he did not fulfill.
• The inspector’s correction of the VAT deduction was deemed justified by the court.

Source: futd.nl

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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