French Court Upholds Strict VAT Reporting Rules: Omitted Input VAT Must Be Declared Separately

The Administrative Court of Martinique confirmed that strict VAT reporting formalities must be followed to claim input VAT deductions.
Foyalbaz’s VAT refund was denied because omitted input VAT was not reported on the specific line for previously unclaimed VAT in the corrective returns.
The Court ruled that including omitted VAT in the overall input VAT figure is insufficient, even if corrections are made within statutory deadlines.
The French Tax Authorities were entitled to deny the deduction and were not required to correct or offset the reporting error.
The decision highlights that even minor reporting mistakes can result in the loss of VAT recovery rights, regardless of substantive entitlement.

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.