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Input VAT deduction: invoice correction with retroactive effect? (DE)

Newsletter | KMLZ – KÜFFNER MAUNZ LANGER ZUGMAIER.

The tax court Niedersachsen referred to the ECJ the question of whether and, if so how, the correction of invoices can be carried out retroactively. If a VAT deduction is denied vis-à-vis the faulty invoice and is granted for the corrected invoice, it would be a “zero-sum game” if it were not for the additional late payment interest in the amount of 6%. However, interest payments would be omitted if a retroactive correction of the invoice was permitted.

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