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A query was raised regarding whether a certified image of simplified invoices can be submitted or if paper format is mandatory to recover input VAT incurred in other EU Member States. The DGT indicates that the application must be made electronically and that invoicing regulations depend on the rules of the Member State where the transaction took place.
Businesses seeking to reclaim VAT from other EU countries must ensure they use electronic filing systems, as paper-based submissions or non-compliant invoice formats may be rejected.
The tax team reviews your specific situation.
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