BFH, judgment VIII R 25/20 of June 21, 2022
The VAT advance payment for the pre-registration period of December of the previous year, which is made within the ten-day period relevant to § 11 Para. 2 Sentence 2 EStG, but is only due afterwards due to a permanent extension of the deadline, is when determining the profit through excess income -Invoice only to be considered as an operating expense in the year of the outflow (following the BFH judgment of February 16, 2022 – XR 2/21, intended for official publication, DStR 2022, 1101).
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