Late invoice and input VAT deduction

The General Court of the European Union (EuG) ruled that the right to deduct input VAT cannot be denied solely because a proper invoice was not yet available at the relevant time. This applies if the substantive requirements — such as the service being fully provided and paid for — are fulfilled. In the case at hand, the taxpayer received the invoice later, but still before submitting the tax return. The court clarified that the input VAT deduction must be granted retroactively once the formal requirements are subsequently met. However, a valid invoice remains necessary and must be available by the time the corresponding tax return is filed.

Source: Verspätete Rechnung und Vorsteuerabzug | b.b.h. Bundesverband