{"id":399,"date":"2016-10-11T15:00:24","date_gmt":"2016-10-11T13:00:24","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/ondanks-gebrekkige-btw-factuur-toch-aftrek\/"},"modified":"2026-03-03T10:32:49","modified_gmt":"2026-03-03T09:32:49","slug":"deduction-allowed-despite-an-incomplete-vat-invoice","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/ondanks-gebrekkige-btw-factuur-toch-aftrek\/","title":{"rendered":"Deduction allowed despite an incomplete VAT invoice"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2699 size-large\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20161011_gebrekkige_factuur_VWGNijhof-1024x384.jpg\" alt=\"VAT invoice \u2013 incomplete invoice from Vwgnijhof\" width=\"1024\" height=\"384\" \/><\/p>\n<p>Invoices are subject to strict VAT requirements. A summary of these requirements can be found in our memo <a href=\"https:\/\/vwg.nl\/en\/nieuws\/de-factuur-in-de-btw\/\" target=\"_blank\" rel=\"noopener\">The invoice for VAT purposes<\/a>.<\/p>\n<h4>VAT invoice<\/h4>\n<p>A VAT invoice addressed to the business owner, which meets all the requirements, is the <strong>formal requirement<\/strong> in order to be able to deduct the VAT shown on that invoice as input tax. In addition, for this deduction to be allowed, a number of <strong>material conditions<\/strong> must be met:<\/p>\n<ul>\n<li>the service must have been provided to the trader;<\/li>\n<li>and are used in the course of that entrepreneur\u2019s business;<\/li>\n<li>for transactions subject to VAT.<\/li>\n<\/ul>\n<h4>VAT invoice containing errors<\/h4>\n<p>If the VAT invoice contains errors, the tax authorities may refuse to allow the VAT to be deducted. In a <a href=\"http:\/\/wetten.overheid.nl\/BWBR0035935\/2014-12-18\" target=\"_blank\" rel=\"noopener\">decision<\/a> However, the State Secretary for Finance has ruled that minor defects do not preclude the deduction of VAT. Unfortunately, the State Secretary does not specify what he means by \u201c<em>minor flaws<\/em>\u201c.<\/p>\n<p>This decision may not go far enough. In two judgments handed down in September 2016, the Court of Justice in Luxembourg ruled that the deduction of VAT may not be refused on formal grounds (such as a defective VAT invoice) where supplementary documentation demonstrates that the substantive conditions for deduction have been met.<\/p>\n<p>In the judgment <a href=\"http:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=183365&amp;pageIndex=0&amp;doclang=nl&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=443511\" target=\"_blank\" rel=\"noopener\">Senatex<\/a> The issue concerned the failure to state the VAT registration number of the trader providing the service.<br \/>\nIn the judgment <a href=\"http:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=barlis&amp;docid=183364&amp;pageIndex=0&amp;doclang=nl&amp;mode=req&amp;dir=&amp;occ=first&amp;part=1&amp;cid=440274#ctx1\" target=\"_blank\" rel=\"noopener\">Barlis 06<\/a> The Portuguese tax authorities considered that the description \u201clegal services \u2026\u201d was not sufficient to allow VAT deduction.<br \/>\nIn both cases, the Court ruled that VAT deduction may not be refused solely on the grounds that the invoice does not meet the formal requirements, provided that the tax authorities have all the information necessary to verify whether the substantive requirements have been met.<br \/>\nNaturally, these judgements may be directly relied upon.<\/p>\n<h4>Simple invoice<\/h4>\n<p>If the invoice amount (including VAT) does not exceed <strong>\u20ac 100<\/strong> the deduction of VAT may be based on a simplified invoice. This concerns the formal requirements for the deduction of VAT.<br \/>\nIn the case of a simplified invoice, the substantive requirements must be met in full. This means that the trader claiming the deduction must be able to demonstrate that the supply was made to them, and that the supply is used in the course of their business for transactions subject to VAT.<br \/>\nIn the case of petrol receipts (which usually do not include the customer\u2019s name and address details), this proof can be provided by making the payment using a debit or credit card issued in the company\u2019s name.<\/p>\n<p>The simplified invoice must not be used for:<\/p>\n<ul>\n<li>cross-border distance sales;<\/li>\n<li>intra-Community supplies at the 0% rate.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Voor de BTW worden aan facturen strenge eisen gesteld. Een opsomming van deze eisen vindt u in onze notitie De factuur in de BTW. BTW-factuur Een aan de ondernemer gerichte BTW-factuur, die voldoet aan alle eisen, is de formele voorwaarde om de op die factuur vermelde BTW als voorbelasting te kunnen aftrekken. Daarnaast moet voor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-399","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/399","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=399"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/399\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}