TFL Vsebine / Revija SIR*IUS

Invoice correction with retroactive effect and VAT

Sodišče EU je v sodbi z dne 15. 6. 2016 Barlis 06, C-516/14, pojasnilo, da finančna uprava ne sme zavrniti pravice do odbitka vstopnega DDV-ja samo zato, ker račun ne izpolnjuje pogoja opisa obsega in datuma storitve iz 226. člena Direktive 2006/112/ES. Iz sodbe z istega dne Senatex, C-518/14, pa izhaja, da je možno pravico do odbitka uveljavljati, tudi če račun prvotno ne vsebuje vseh sestavnih delov, je pa kasneje popravljen. Sodišče EU je tako potrdilo, da je pravilen račun formalni pogoj za uveljavljanje odbitka DDV-ja, pravice do odbitka zato ni mogoče omejiti, če račun vsebuje določene pomanjkljivosti, saj bi bilo v takem primeru kršeno načelo nevtralnosti. Ob tem ne gre pozabiti, da sodbi obravnavata konkretni situaciji in točno določene vrste pomanjkljivosti računov, zato ostajajo v praksi številna vprašanja še vedno odprta.

In its judgment of 15 June 2016, Barlis 06, C-516/14, the Court of Justice of the EU stated that the financial administration may not refuse the right to deduct input VAT merely because an invoice does not meet the conditions laid down in Article 226 of Directive 2006/112/EC regarding the description and date of the service. From a further judgment of the same date, Senatex, C-518/14, it is apparent that it is possible to exercise the right to deduct even if the original invoice does not contain all the necessary components, but is later corrected. The CJEU has also confirmed that a correct invoice is a formal condition for exercising VAT deduction, the right to deduct can therefore not be restricted if the invoice does not meet all the requirements, as this would infringe the principle of neutrality. It should not be forgotten that the judgments dealt with specific situations and specific types of invoice deficiencies, so in practice many questions remain unanswered.