According to a judgment of the Supreme Administrative Court of May 20, 2010, ref. I FSK 1444/09, a taxpayer is entitled to deduct VAT on the basis of an invoice that he received by fax or e-mail and then printed out. This ruling is a major convenience for taxpayers. Previously, VAT deduction was possible after a VAT invoice was sent to the taxpayer in paper form; with a so-called secure electronic signature or through electronic data interchange (EDI).
