No VAT Deduction Without Proper Evidence: Burden of Proof on Entrepreneur After Late Filing

• An entrepreneur failed to file a VAT return for the last quarter of 2018 and later submitted a late return with high VAT due and even higher input tax.
• The tax inspector denied the input tax deduction, finding the invoices insufficiently specific and the entrepreneur’s explanation incoherent.
• The inspector imposed a higher burden of proof on the entrepreneur due to the missing VAT return.
• The Supreme Court ruled that this increased burden of proof is mandatory under national law and compatible with EU law.
• The case was referred to the Amsterdam Court to determine if the entrepreneur convincingly proved the tax assessment was incorrect.

Source: fiscount.nl

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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