France: Formal Invoice Correction Required to Recover Wrongly Charged VAT, Rules Marseille Court

• Several horse breeding and training stables requested a refund of VAT wrongly charged and collected, based on EU case law.
• The Marseille Administrative Court of Appeal ruled that simply identifying an erroneous invoice is not enough to challenge the initially charged VAT.
• No corrective invoices or regularization steps were taken, so the VAT remained on the invoices and deductible for clients.
• According to French tax law, VAT shown on an invoice is due solely because it is invoiced, and cannot be refunded or deducted without formal correction.
• The ruling reaffirms that formal invoice correction is required to recover wrongly charged VAT, emphasizing strict compliance with invoicing and correction procedures.

Source: easytax.co

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See also

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203) – VATupdate

 

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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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