Consequences of an unjustified VAT disclosure according to S ...
In a recent judgment the Supreme Tax Court decided that the requirements for an invoice within the meaning of Section 14c (2) Value Added Tax Act (VAT Act) are fulfilled if the document contains the issuer of the invoice, the (presumed) recipient of the service, a description of the service, the remuneration, and information on the VAT shown.
Categories: Supreme Tax Court cases
Keywords: incomplete invoice, incorrect VAT