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Comments on ECJ C-235/21: Is it necessary to issue invoices in the era of digital invoicing?

Fernando Matesanz of Spanish VAT Services provides an emphatic response to the question of whether invoices are still required and explains an interesting related case at the Court of Justice of the European Union.

Source International Tax Review

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


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