- The court ruled that input VAT deduction can be denied if invoices are formally incorrect or defective.
- The taxpayer bears the burden of proving that the legal conditions for VAT deduction are met.
- In this case, the invoices lacked key required details such as proper service descriptions and correct dates.
- The taxpayer also failed to provide sufficient objective evidence that the transactions actually took place.
- As a result, the tax inspector’s refusal of the input VAT deduction was upheld.
Source: fiscaalvanmorgen.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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