VAT Deduction Cannot Be Limited by Formalities If Material Requirements Are Met, EU Court Rules

• The right to deduct VAT cannot be limited by formalities if material requirements are met.
• The EU General Court ruled on February 11, 2026, that national rules delaying VAT deduction to the period of invoice receipt, even when the invoice is available for the correct tax period, violate EU law.
• The case involved a Polish company receiving invoices after the tax period but before filing the VAT return, with national law forcing deduction to be postponed.
• The court emphasized that such formal requirements breach the principles of neutrality and proportionality in EU law.

Source: allyon-etl.es

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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