Post-invoice corrections: VAT transfer, correction of VAT rate, and changes in consideration.

• After issuing an invoice, corrections can be made through an additional document that refers to the original invoice, revokes it, or supplements it.
• Corrections can be made for the following reasons: overcharging VAT that was not initially invoiced, correcting a too low VAT rate on the invoice, or changes in fees.
• These rules also apply if the recipient of the service initially issued a credit note that needs to be corrected for one of the mentioned reasons.
• Example 1: A consulting company realizes that their previous revenues should have been subject to VAT and registers retroactively. They can then invoice the VAT to their customer, who agrees to the correction.
• Example 2: A catering company provides services and supplies for an event. They initially invoiced the services at a reduced VAT rate but later realize that the full rate should apply. They can correct the invoice and charge the correct VAT rate to the customer.

Source: gate.estv.admin.ch

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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