VATcodexEU VAT case law · Court of Justice and General Court

Article 178 Directive 2006/112/EC

Rules governing exercise of the right of deduction

Title X · Deductions › Chapter 4 · Rules governing exercise of the right of deduction

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Text of Article 178

In order to exercise the right of deduction, a taxable person must meet the following conditions:

(a)for the purposes of deductions pursuant to Article 168(a), in respect of the supply of goods or services, he must hold an invoice drawn up in accordance with Sections 3 to 6 of Chapter 3 of Title XI;

(b)for the purposes of deductions pursuant to Article 168(b), in respect of transactions treated as the supply of goods or services, he must comply with the formalities as laid down by each Member State;

(c)for the purposes of deductions pursuant to Article 168(c), in respect of the intra-Community acquisition of goods, he must set out in the VAT return provided for in Article 250 all the information needed for the amount of VAT due on his intra-Community acquisitions of goods to be calculated and he must hold an invoice drawn up in accordance with Sections 3 to 5 of Chapter 3 of Title XI;

(d)for the purposes of deductions pursuant to Article 168(d), in respect of transactions treated as intra-Community acquisitions of goods, he must complete the formalities as laid down by each Member State;

(e)for the purposes of deductions pursuant to Article 168(e), in respect of the importation of goods, he must hold an import document specifying him as consignee or importer, and stating the amount of VAT due or enabling that amount to be calculated;

(f)when required to pay VAT as a customer where Articles 194 to 197 or Article 199 apply, he must comply with the formalities as laid down by each Member State.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 178: 76 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 178 of Directive 2006/112/EC, most recent first.

  1. C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion · 10 September 2026 · Poland · cites Article 178(a)
  2. C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary · cites Article 178(c), (d)
  3. T-689/24 Dyrektor Krajowej Informacji Skarbowej Judgment · 11 February 2026 · Poland · cites Article 178(a)
  4. C-436/25 P EXOIL Paliwa v Poland Order · 20 January 2026 · Poland
  5. C-475/24 Fashion TV RO and Maestro Order · 12 November 2025 · Romania · cites Article 178(a)
  6. T-363/25 UNIX Autó és Autóalkatrészkereskedelmi Order · 30 October 2025 · Hungary
  7. C-726/23 Arcomet Towercranes Judgment · 4 September 2025 · Romania · cites Article 178(a), (f)
  8. C-501/24 Klinka-Geo Trans Order · 2 May 2025 · Hungary
  9. C-270/24 Granulines Invest Order · 14 February 2025 · Hungary
  10. C-262/24 Pegazus Busz Order · 12 February 2025 · Hungary
  11. C-624/23 SEM Remont Judgment · 21 November 2024 · Bulgaria · cites Article 178(a)
  12. C-537/22 Global Ink Trade Judgment · 11 January 2024 · Hungary · cites Article 178(a)
  13. C-114/22 Dyrektor Izby Administracji Skarbowej w Warszawie (VAT – Fictitious acquisition) Judgment · 25 May 2023 · Poland · cites Article 178(a)
  14. C-690/22 Shortcut Order · 24 May 2023 · Portugal
  15. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania · cites Article 178(a)
  16. C-615/21 Napfény-Toll Opinion · 2 February 2023 · Hungary
  17. C-289/22 A.T.S. 2003 Order · 9 January 2023 · Hungary · cites Article 178(a)
  18. C-512/21 Aquila Part Prod Com Judgment · 1 December 2022 · Hungary · cites Article 178(a)
  19. C-596/21 Finanzamt M (Scope of the right to deduct VAT) Judgment · 24 November 2022 · Germany
  20. C-378/21 Finanzamt Österreich (VAT invoiced incorrectly to final consumers) Opinion · 8 September 2022 · Austria · cites Article 178(a)
  21. C-247/21 Luxury Trust Automobil Opinion · 14 July 2022 · Austria · cites Article 178(a)
  22. C-194/21 Staatssecretaris van Financiën (Time-barring of the right to deduct) Judgment · 7 July 2022 · Netherlands
  23. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary · cites Article 178(a)
  24. C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia · cites Article 178(a)
  25. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Judgment · 10 February 2022 · Germany · cites Article 178(a)
  26. C-154/20 Kemwater ProChemie Judgment · 9 December 2021 · Czechia · cites Article 178(a)
  27. C-281/20 Ferimet Judgment · 11 November 2021 · Spain · cites Article 178(a), (f)
  28. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania · cites Article 178(a), (f)
  29. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany
  30. C-156/20 Zipvit Opinion · 8 July 2021 · United Kingdom · cites Article 178(a), (f)
  31. C-521/19 Tribunal Económico Administrativo Regional de Galicia Judgment · 1 July 2021 · Spain
  32. C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021 · cites Article 178(c)
  33. C-844/19 technoRent International and Others Opinion · 21 January 2021 · Austria
  34. C-610/19 Vikingo Fővállalkozó Order · 3 September 2020 · Hungary · cites Article 178(a)
  35. C-611/19 Crewprint Order · 3 September 2020 · Hungary
  36. C-430/19 C.F. (Tax inspection) Judgment · 4 June 2020 · Romania · cites Article 178(a)
  37. C-335/19 E. (VAT – Reduction of the taxable amount) Opinion · 4 June 2020 · Poland
  38. C-446/18 Agrobet CZ Judgment · 14 May 2020 · Czechia
  39. C-258/19 EUROVIA Judgment · 30 April 2020 · Hungary
  40. C-329/18 Altic Judgment · 3 October 2019 · Latvia · cites Article 178(a)
  41. C-10/19 Wilo Salmson France Order · 5 June 2019 · Romania
  42. C-691/17 PORR Építési Kft. Judgment · 11 April 2019 · Hungary · cites Article 178(f)
  43. C-133/18 Sea Chefs Cruise Services Opinion · 17 January 2019 · France
  44. C-491/18 Mennica Wrocławska Order · 13 December 2018 · Poland
  45. C-664/16 Vădan Judgment · 21 November 2018 · Romania · cites Article 178(a)
  46. C-69/17 Siemens Gamesa Renewable Energy România Judgment · 12 September 2018 · Romania · cites Article 178(a)
  47. C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal · cites Article 178(a), (f)
  48. C-8/17 Biosafe - Indústria de Reciclagens Judgment · 12 April 2018 · Portugal · cites Article 178(a)
  49. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia · cites Article 178(a)
  50. C-314/17 „Geocycle Bulgaria“ Order · 23 November 2017 · Bulgaria
  51. C-374/16 Geissel Judgment · 15 November 2017 · Germany · cites Article 178(a)
  52. C-101/16 Paper Consult Judgment · 19 October 2017 · Romania · cites Article 178(a)
  53. C-246/16 Di Maura Opinion · 8 June 2017 · Italy
  54. C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Luxembourg · cites Article 178(a)
  55. C-564/15 Farkas Judgment · 26 April 2017 · Hungary · cites Article 178(a), (f)
  56. C-132/16 Iberdrola Inmobiliaria Real Estate Investments Opinion · 6 April 2017 · Bulgaria
  57. C-446/15 Signum Alfa Sped Order · 10 November 2016 · Hungary
  58. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Judgment · 15 September 2016 · Portugal · cites Article 178(a), (c), (f)
  59. C-518/14 Senatex Judgment · 15 September 2016 · Germany · cites Article 178(a)
  60. C-332/15 Astone Judgment · 28 July 2016 · Italy
  61. C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany
  62. C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria · cites Article 178(a)
  63. C-424/12 Fatorie Judgment · 6 February 2014 · Romania · cites Article 178(a), (f)
  64. C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria · cites Article 178(a)
  65. C-572/11 Menidzherski biznes reshenia Order · 4 July 2013 · Bulgaria
  66. C-643/11 LVK Judgment · 31 January 2013 · Bulgaria · cites Article 178(a)
  67. C-642/11 Stroy trans Judgment · 31 January 2013 · Bulgaria · cites Article 178(a)
  68. C-285/11 Bonik Judgment · 6 December 2012 · Bulgaria · cites Article 178(a), (b)
  69. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary
  70. C-280/10 Polski Trawertyn Judgment · 1 March 2012 · Poland · cites Article 178(a)
  71. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom · cites Article 178(a)
  72. C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary
  73. C-385/09 Nidera Handelscompagnie Judgment · 21 October 2010 · Lithuania · cites Article 178(a)
  74. C-392/09 Uszodaépítő Judgment · 30 September 2010 · Hungary · cites Article 178(f)
  75. C-368/09 Pannon Gép Centrum Judgment · 15 July 2010 · Hungary · cites Article 178(a)
  76. C-95/07 Ecotrade Opinion · 13 March 2008 · Italy · cites Article 178(f)

VAT Committee guidelines on Article 178: 2

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.