The European Court of Justice delivered its judgement on 29 September 2022 in the case of Raiffeisen Leasing (C-235/21).
The conclusion of this case is that a contract can be regarded as an invoice if it contains all the information necessary to determine whether the substantive conditions for the right to deduct VAT have been met. That sounds like great news: you no longer need an invoice to exercise the right to deduct VAT. But this position may also be very tricky. Let’s dive into the facts of the case.
Source VATconsult
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