- The Supreme Court confirms two points regarding the modification of the taxable base for uncollectible credits in VAT.
- Sending a corrective invoice does not always require a method that proves the sending and content; other evidence is acceptable.
- The period of one year and three months to modify the taxable base is consistent with European law.
- Pefipresa, S.A.U. was audited by the AEAT for VAT in 2013, and modifications to the taxable base were removed.
- Reasons for regularization included lack of proof for sending corrective invoices and not issuing them within the legal timeframe.
- Pefipresa’s appeals were dismissed, leading to a Supreme Court case.
- The Supreme Court dismissed the appeal, confirming the AEAT’s actions.
- The court established that proof of sending corrective invoices is essential but not limited to specific methods.
- The three-month period for modifying the taxable base is valid under European law.
- The decision is based on EU jurisprudence and the essential nature of sending corrective invoices for VAT neutrality.
Source: audiconsultores-etlglobal.com
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.
