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Comments on ECJ C-235/21: Is the issuance of an invoice necessary in the era of digital invoicing?

As the reader will surely have realized, the question posed in the title of the post is misleading and seeks to attract their attention since the answer to be given to said question is a resounding yes. The invoice is necessary for many reasons . It is a document of special relevance in the field of VAT since it justifies the repercussion of the tax quotas and it is also the formal document that, in principle, grants the right to deduct the VAT quotas borne by the purchaser of the goods. and services.

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


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