Odpočet DPH lze uplatnit i při pozdním obdržení faktury

The Tribunal of the Court of Justice of the EU in case T-689/24 confirmed that the recipient of a taxable supply can claim the right to deduct VAT for the tax period in which the taxable supply occurred, provided that the invoice is received no later than at the time of filing the tax return for the relevant tax period. Therefore, the recipient of the taxable supply does not need to defer the deduction to the next tax period.

The Tribunal's conclusion contradicts the wording of the VAT Act and the existing administrative practice in the Czech Republic. The VAT Act requires that the tax document be available no later than the last day of the tax period for which the deduction is claimed. If the taxpayer reported the deduction for the tax period in which the supply occurred, such reporting could previously lead to the accrual of late payment interest. Taxpayers can rely on the so-called direct effect of EU legislation and claim the deduction in these cases. However, until the VAT Act is amended or administrative practice changes, disputes with tax authorities may continue to arise.

Authors:

Ivana Krylová

Ondřej Doubek