Comments on ECJ C-243/23 (Drebers) – Real Estate Investment Goods: How to Rectify VAT?

The Advocate General of the Court of Justice of the European Union stated that European regulations do not allow for an extended period for rectifying VAT on services related to real estate investments. This includes renovation or transformation work on a building. VAT due or paid upfront on “real estate investment goods” cannot be rectified during this extended period.

Source: ipsoa.it

See also

• C-243/23 (Drebers) – AG Opinion – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.