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
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