§ 11 (1) in conjunction with § 12 (1) UStG No input tax deduction from incorrect invoices

If invoices are factually incorrect (e.g. original invoice content has been replaced by different invoice content, non-matching invoice issuer/invoice recipient) and not corrected properly, the input tax deduction is not available for these invoices. BFG, 21.8.2023, RV/7105286/2018

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