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.

Source: taxheaven.gr

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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