No Input VAT Deduction for Invoices Overstating Goods, Rules Supreme Administrative Court

• The Supreme Administrative Court ruled that input VAT cannot be deducted for the portion of an invoice that overstates the quantity of goods supplied.
• Invoices documenting overstated quantities do not meet the requirements to be considered valid invoices for VAT deduction.
• Such invoices cannot be corrected on an ongoing basis according to the Court.

Source: kpmg.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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