In this case, an invoice correction is not necessary if there is no risk to tax revenue because the delivery or other service was provided exclusively to end consumers who are not entitled to input tax deduction.According to specialist literature, this initially positive change in the law could, however, lead to problems in practical implementation. Therefore, the importance of a correct identification of the sales tax on invoices should be pointed out again.The amendment to the VAT Act had already been decided upon in the National Council when the article went to press. Further legislation remains to be seen.
Source: pkf.at
