ECJ case-Payment of 8th directive claims
Under the EU refund directive, often referred to as the 8th directive, EU established businesses can claim refunds of VAT incurred in other EU member states where they are neither established, nor VAT registered, subject to meeting the required conditions.
Evo Bus GmbH, a German established business incurred Romanian VAT and sought to recover this through the 8th directive. All of the required conditions for claiming were met.
However, the Romanian authorities rejected the claim on the basis that Evo Bus GmbH had not proved that they had paid the amounts shown upon the invoice.
The case went to the ECJ who decided that proof of payment is not required in order for a refund of VAT to be issued, and national VAT legislation must not preclude repayments of VAT for this reason.