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An entrepreneur inquired whether they could deduct VAT on a service paid via court ruling if the architect refused to issue the invoice. The DGT responds that possession of the invoice is an indispensable requirement for the right to deduction.
Businesses must ensure they hold valid supporting documentation, such as original invoices or official duplicates, to exercise their right to VAT deduction, even in cases of dispute or court-ordered payments.
The tax team reviews your specific situation.
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