• Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 8/23/2013

Belgium - CJEU denies VAT recovery when invoice is incomplete 

August 23: The Court of Justice of the European Union (CJEU) concluded in a May 2013 judgment that an EU Member State can deny a value added tax (VAT) deduction for persons receiving services when an incomplete invoice is provided, even if the invoice is subsequently supplemented after the VAT recovery deduction is denied. Petroma Transports SA v. Etat Belge, C-271/12 (8 May 2013)

The CJEU judgment highlights an underlying principle that to claim input VAT, the purchaser must be in possession of a complete, proper tax invoice.

Read a July 2013 report [PDF 1.84 MB] prepared by the KPMG member firm in Malta: Input VAT recovery on improper purchase invoices

©2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now