Comments on ECJ C-235/21: Contract regarded as a VAT invoice?

The Advocate General (AG) of the European Court of Justice (ECJ) recently has concluded that a contract may be regarded as an invoice for VAT purposes. Case Raiffeisen Lease (A) / RED (B)

Source Crowe

See also ECJ C-235/21 (RAIFFEISEN LEASING) – AG Opinion – A written contract may exceptionally be regarded as an invoice