DEDUCERE TVA. FACTURA PROFORMA
VAT DEDUCTION. THE PROFORMA BILL

Summary/Abstract: The sole reason that the taxable person had only a proforma bill when he decided to deduct VAT does not preclude the right to deduct the input VAT as long as the taxable person obtains a proper bill afterwards. The national tax authorities can not refuse a taxable person the right to deduct, from the value added tax which he is liable to pay, the amount of the value added tax due or paid in respect of the services supplied to him, on the ground that the issuer of the invoice relating to those services, or one of his suppliers, acted improperly, without that authority establishing, on the basis of objective evidence, that the taxable person concerned knew, or ought to have known, that the transaction relied on as a basis for the right to deduct was connected with fraud committed by the issuer of the invoice or by another trader acting earlier in the chain of supply.

• Details
• Contents