Taxable persons can
deduct input VAT in the period when the seller becomes liable to pay
VAT. However, not before the buyer has an invoice that complies with
the requirements of § 37 of the Value Added Tax Act. Now, in
addition to the position of the European Court of Justice, the
Supreme Court has also referred (Judgment 3-3-1-51-15 of the Administrative Chamber of the Supreme
Court of 13 April 2016)
to the European Court of Justice and stated that whilst an invoice is
necessary for the deduction of input VAT, any omissions on the
invoice still aren’t an obstacle for deducting the tax.
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