Pretty much exactly 4 years after the ECJ decisions Barlis and Senatex, the German Ministry of Finance has issued their administrative guideline on how to handle invoice corrections with retrospective effect and incorrect invoices from a German tax authorities perspective (see Link for the official German version, and a “Google translate” version HERE).
Contributor: Tim König
Latest Posts in "Germany"
- Germany Publishes Second GoBD Update to Align with E-Invoicing
- Digital Marketplace Not Deemed NFT Seller for VAT: Lower Saxony Court Decision
- Reduced VAT Rate on Wood Chips as Firewood Clarified by BMF Letter Dated July 15, 2025
- BGH Ruling on VAT Evasion in Ticket Resale: Determining Entrepreneurial Responsibility
- VAT and Input Tax Adjustment in Insolvency Avoidance: FG Düsseldorf Ruling Analysis
