ECJ decision regarding input VAT refund

23. November 2021 | Reading Time: 1 Min

The European Court of Justice (ECJ) clarified in its decision of October 21, 2021 (C-80/20, Wilo Salmson France) that in order to claim an input VAT a taxable person must have an invoice.

Nonetheless, the ECJ pointed out that the term of invoice has a broad understanding.

Only if a document is so incorrect that the national tax administration lacks the information required to justify a refund application can it be assumed that such a document is not an “invoice” within the meaning of Directive 2006/112 as amended by Directive 2010/45 Version.