Top EU Court Urged To Bar Limits On VAT Invoice Corrections

Law360 (March 26, 2020, 8:26 PM EDT) -- European Union law forbids member countries to block those who try to correct invoices for value-added tax transactions using new information, an adviser to the bloc’s highest court said in an opinion issued Thursday.

In a case involving a sale between the Romanian arm of a multinational maker of agricultural substrates and a German buyer, Advocate General Michal Bobek told the European Court of Justice that EU countries’ laws can’t disallow VAT-invoice adjustments based solely on when they’re filed.

An EU taxpayer can’t be denied the chance to correct an invoice for a transaction conducted during a period that was reviewed...

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