Retroactive correction of incoming invoices in the input VAT refund procedure too
BFH, ruling of 15 October 2019, V R 19/18
The BFH has concluded that a retroactive correction of ncoming invoices, taking the CJEU ruling of 15 September 2016 – case C-518/14 – Senatex ‒ (see VAT Newsletter August/September 2016) into consideration, is also possible in the input VAT refund procedure.
Source KPMG
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