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Comments on ECJ C-429/23: VAT Deduction Refusal for Pre-registration Invoices

The Bulgarian company NARE-BG acquired land for construction, receiving invoices from subcontractors with a total VAT of approximately EUR 60,050 from 2017 to 2019. NARE-BG registered for VAT on 25 November 2019 and submitted VAT returns with no tax payable or receivable until 30 September 2020. Due to the COVID-19 pandemic, Bulgaria extended time limits for tax declaration and payment, but not for VAT. On 14 January 2021, NARE-BG filed a VAT return for December 2020, claiming the VAT on invoices from 2017-2019, but the Bulgarian tax authorities refused the right to deduct, as the right to deduct must be exercised in the registration period or within 12 subsequent periods.

Source BTW jurisprudentie

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