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In C-156/20 Zipvit Limited v HMRC, the EU Advocate General (AG), on referral from the Supreme Court, ruled that whilst the principle of a deduction for VAT existed even when no VAT had been charged, no deduction was possible without a VAT invoice.

The Court of Appeal found in favour of HMRC. On appeal, the Supreme Court referred the following questions for a preliminary hearing to the CJEU:

The AG's opinion was as follows:

The AG ruled that in the absence of a VAT invoice, there could be no deduction and all other issues were therefore not of consequence.

Useful guides on this topic

£1 billion Royal Mail VAT bill
Court of Appeal case summary

What constitutes a valid VAT invoice?
What needs to be included on a VAT invoice? Can you claim back VAT without an invoice? What evidence do you need to claim input VAT? A valid VAT invoice is required to reclaim input VAT. HMRC have the discretion to allow defective invoices. 

Time of supply
The time of supply of goods or services determines the date on which VAT becomes due. There are a number of different rules which must be considered.

Reclaims and unjust enrichment
When can VAT reclaims be made? What are the time limits? What is unjust enrichment? Why might unjust enrichment prevent HMRC making VAT repayments? 

External link

Case C-156/20 Zipvit Limited v HMRC


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