Court Ruling: Seller Cannot Remedy Invoice Lacking VAT by Unshared Document

• Date: November 28, 2024
• Case: Invoice lacks specified value-added tax (VAT)
• The EU Court ruled that a seller cannot rectify a defective invoice missing a VAT amount by creating a document not provided to the buyer (C-624/23, SEM Remont, paragraphs 38-39).

Source: www4.skatteverket.se

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.