Comments on ECJ C-465/25: Can Businesses Recover VAT if Supplier’s VAT Number Is Revoked?

• The ECJ is considering whether businesses can be denied VAT recovery solely because their supplier’s VAT number was revoked or inactive at the time of supply.
• This issue creates uncertainty and financial risk for businesses, especially those seeking cross-border VAT refunds.
• The case (C-465/25, Matin Maier v Romania) could clarify if administrative issues on the supplier’s side should affect the buyer’s right to recover VAT.
• The ECJ has previously ruled that VAT recovery should not be denied for purely formal reasons if the supply is genuine and properly documented.
• The outcome will have significant implications for VAT refund practices across the EU.

Source: vatit.com

See also ECJ VAT C-465/25 (Matin Maier) – Questions – VAT deduction rights when a supplier is deregistered or declared inactive – VATupdate

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