Fake Invoices Do Not Automatically Exclude VAT Deduction, Nor Imply Recipient’s Involvement or Abuse

The receipt of forged documents does not automatically exclude the right to VAT deduction.
The formal irregularity of an invoice (such as lack of legal perforation or validation) does not, by itself, make it an invalid document for VAT deduction under national law.
Receiving forged invoices does not automatically imply the recipient’s involvement in illegal activity or abusive exercise of the right to deduction.
The right to deduct input VAT is a fundamental principle of the VAT system and should not be unduly restricted.
The purpose of VAT deduction is to ensure the entrepreneur is fully relieved from the VAT burden in the course of their economic activities, maintaining tax neutrality.

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.