- ECJ case clarifies VAT deduction rules for Bulgarian taxpayers
- Case involved Bulgarian construction company and interpretation of Council Directive 2006/112/EC
- Background: company entered contract with Russian supplier not registered for VAT in Bulgaria
- Taxpayer claimed VAT deduction using supplier’s invoices issued before registration
- Bulgarian tax authorities denied deduction, stating invoices were invalid
- Taxpayer appealed, arguing denial violated Directive and neutrality principle
- ECJ ruling: National legislation can deny VAT deductions if supplier not registered before issuing invoices
- Member state laws can prohibit VAT invoice corrections during tax audit
Source: globalvatcompliance.com
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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.
