No Input VAT Deduction Allowed for Paper Invoices When E-Invoices Are Mandatory

Input VAT can only be deducted based on an accepted e-invoice when e-invoicing is mandatory.
If a paper invoice is issued instead of a required e-invoice, the recipient cannot deduct input VAT.
This applies even if all other conditions for VAT deduction are met.

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.