The Right To a Refund of VAT Paid
This statement was issued by the European Court of Justice (ECJ)
The deduction of VAT cannot be refused, in principle, because of irregularities committed by the issuer of the invoice.
However, that deduction must be refused if the taxable person knew, or ought to have known, that the transaction relied on as a basis for the right to deduct was connected with fraud.
If a supplier makes a mistake on an invoice and will not or cannot rectify the mistake by issuing a credit note or correct invoice, the correct VAT can still be reclaimed, if payment can be proved.