Comments on ECJ C-167/26: ECJ Opinion on When Input VAT Deductions May Be Claimed

• In ECJ Case C-167/26 RX, an Advocate General opined on when input VAT may be deducted if invoices are received after the relevant tax period.
• The taxpayer, a Polish company, wanted to deduct input VAT in the period when the taxable supply occurred, even though the purchase invoices arrived later but before the VAT return deadline.
• The opinion states that input VAT may be deducted only after the taxable supply has taken place and the taxpayer holds the invoice.
• EU VAT law does not bar national rules requiring possession of the invoice before the deduction right can be exercised.

Source: globalvatcompliance.com

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According to AG of the CJEU, I SA judgment affects the unity and coherence of EU law: conditions for deduction of input tax interpreted

• Advocate General Kokott asserts that input VAT deduction should occur when goods/services are supplied and the taxpayer possesses the invoice, and she believes the General Court’s I SA judgment (T 689/24) contradicts this principle.
• The General Court had ruled it contrary to EU law for Poland to deny input VAT deduction to I. SA for invoices received before filing but not during the tax period, prompting a review by the Court of Justice.
• The Court of Justice (Review Chamber) decided to review the I SA judgment, and AG Kokott concluded that this judgment indeed affects the unity and coherence of EU law, implying the Polish scheme does not contravene EU law.

Source Taxlive

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ECJ C-167/26 (RX) – AG Opinion – VAT deduction timing: Invoice receipt key, General Court’s error reviewed – VATupdate

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