The German Federal Ministry of Finance (Bundesministerium der Finanzen, or BMF) has published a decree on retroactive correction of VAT invoices. The tax authorities’ VAT application guidelines have been updated accordingly. The decree follows the principles of European Court of Justice (ECJ) case law and certain principles of national case law as developed by the Federal Fiscal Court (Bundesfinanzhof, or BFH).
Source: michaelamerz.org
See also
- ECJ C-518/14 (Senatex) – VAT deduction for non-compliant invoices
- ECJ C533/16 (Volkswagen) – VAT may be deducted after expiry of the statute of limitation period
- ECJ C-8/17 (Biosafe) – Right to deduct VAT on basis of additional debit notes
- KMLZ – German Federal Fiscal Court acknowledges invoice corrections with retroactive effect
- Germany: Retroactive effect of the invoice correction to the time of the original issue and input tax deduction without possession of a proper invoice
Latest Posts in "Germany"
- New Declaration Requirement for Medium-Sized Businesses in Intra-Community Triangular Transactions from 2026
- ECJ Rules VAT Applies to Trading In-Game Assets for Real Money, In-Game Gold Not Exempt
- Admissibility of Input Tax Deduction Without Correct Invoice During Tax Period of Service Receipt
- VAT Liability of Transfer Companies in Corporate Restructuring: BFH Judgment of 20 November 2025
- VAT Liability of Transfer Companies in Corporate Restructuring: BFH Ruling on Social Service Exemption
