German Federal Fiscal Court: Invoice without correct VAT amount cannot be amended with retroactive effect

The problem: possession of an invoice as a formal prerequisite for the deduction of input VAT

The ECJ and the German Federal Fiscal Court (BFH) have already, on several occasions, dealt with the significance of the invoice when it comes to the deduction of input VAT. The ECJ has relaxed the requirements for an invoice entitling a taxable person to an input VAT deduction and the consequences of incorrect or missing information in favor of the taxable person. In doing so, the ECJ ruled that the possession of an invoice is required for the exercise of the right to deduct input VAT (judgment of 21.10.2021 – C-80/20 Wilo Salmson, KMLZ VAT Newsletter 37 | 2021). However, the ECJ has repeatedly stated in the past that the category of invoices, which are deemed not correctable, is limited to those documents which are so deficient that the national tax administration lacks the required information to verify the right for input VAT deduction.

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Source KMLZ

See also C-80/20 (Wilo Salmson France) – Decision – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested

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