In exceptional circumstances, a contract may be considered an invoice (Opinion of the Advocate General of 12 May 2022, C-235/21).
As to the facts of the case, Italian taxpayers concluded a leaseback agreement. The lessor has not documented its performance with a VAT invoice. However, the concluded contract between the parties clearly stipulated the subject of the service and indicated the VAT amount resulting from the leasing installments. The tax authorities found that such a contract contains all the necessary elements of the invoice and, consequently, that the invoice was issued in the form of a contract document.
In his opinion, the Advocate General agreed with this approach. He considered that, exceptionally, the contract could be considered an invoice.
Source Deloitte
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