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ECJ allows corrections of invoices to justify VAT claim

The European Court of Justice issued judgement in connection with corrected VAT invoices.

The case concerned the tax office’s refusal to allow the deduction of input VAT paid by the company for the years in which the invoices held were issued, on the grounds that in their original form they did not satisfy the requirements of national tax legislation.

The tax authorities sought to disregard the issue date of the invoices for reclaim purposes and wanted to delay the right to the recovery of the VAT to the date that corrections were made.

The judgement determined that VAT invoices can be corrected retrospectively to justify VAT reclaimed in a VAT return. The ECJ ruled that, as the original invoices were held when the VAT was claimed, the correction of the omissions should not change the date when the company can claim the VAT meaning that the deduction in the original VAT returns were valid.