European Union Why are invoices so important in VAT? (on the Ferimet decision, C 281/20) 15 November 2021189 views1 min read Source Francisco Javier Sánchez Gallardo See ECJ C-281/20 (Ferimet, S. L.) – Decision – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier Deduction (input tax credit) ECJ (European Court of Justice) Standard SAP validation VAT ID during business partner creation (without VIES check) ECJ C-281/20 analyzed – Part 3: For the application of art. 199(1), no invoice is required to deduct the VAT
