- Input VAT deduction cannot be denied solely due to missing formal invoice elements.
- The right to deduct VAT remains if substantive criteria are met, even with incomplete invoices.
- Buyers can provide additional documentation to prove the transaction and business use.
- Any extra documentation required must be limited and proportionate.
- Businesses should keep supporting documents, reducing administrative burden by focusing on substance over form.
Source: fintua.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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