Retroactive correction of invoices in the case of intra-Community triangular transactions

The Lower Tax Court Rhineland-
Palatinate concludes that in the
course of an intra-Community
triangular transaction, the
correction of an invoice which is
capable of being corrected, has
retroactive effect to the time of
the first issuance of the invoice.
An appeal has been lodged
against this ruling. The Lower
Tax Court Münster, in its court
order of 22 April 2020, 15 K
1219/17 U,AO, has also ruled
and permitted the appeal.

Source: KPMG

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