- The court ruled that incomplete invoices and agreements that do not clearly describe the services provided do not justify an input VAT deduction.
- An entrepreneur claimed €10,275 in input VAT on invoices from a BV, but a tax audit found the documentation insufficient.
- The tax inspector issued additional VAT assessments for 2018 and early 2019, along with penalties.
- On appeal, some assessments were reduced after extra invoices were submitted, but the court upheld most of the adjustment.
- The court also kept the penalty, finding the entrepreneur was grossly negligent in claiming VAT deductions based on deficient invoices.
Source: accountancyvanmorgen.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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