- Article 283(3) of the General Tax Code states:
- Anyone who mentions VAT on an invoice is liable for that tax.
- Incorrectly invoiced VAT remains generally due by the issuer.
- Regularization of wrongly invoiced tax is possible under certain conditions:
- Specific procedures for adjustment are outlined.
- Particularly relevant when tax administration questions the tax deduction.
- The publication reflects case law from:
- Court of Justice of the European Union.
- Council of State.
- Related documents provide additional information on:
- Conditions for exercising the right to deduct VAT.
- Formal requirements for purchase invoices.
- Invoicing rules for specific transactions.
Related documents:
- BOI-TVA-DED-40-10-10 : VAT – Right to deduct – Formal conditions for exercising the right to deduct – Information on purchase invoices
- BOI-TVA-DED-40-20 : VAT – Right to deduct – Conditions for exercising the right to deduct – Conditions of time and date of deduction
- BOI-TVA-DECLA-30-20-20-30 : VAT – Tax regimes and reporting and accounting obligations – Accounting and invoicing obligations – Rules relating to the drawing up of invoices – Information to be included on invoices – Information specific to certain transactions
Source BOFIP
