- VAT cannot be assessed solely on EET data if purchase documents are missing.
- Authorities must use estimation methods that consider input transactions.
- This ensures VAT neutrality and a realistic tax assessment.
- Confirmed by Supreme Administrative Court decision on 22.05.2025.
Source: leitnerleitner.com
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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