Incorrectly Declared Value Added Tax – Commentary by Prof. Rolf-R. Radeisen on 29.02.2024 BMF

• Incorrectly stated VAT in an invoice can lead to a case under § 14c UStG
• The tax authorities have changed their interpretation regarding incorrectly stated tax amounts
• If a business overstates the tax amount in an invoice, they must pay the excess amount to the tax authorities
• The legal issue arises when a business overstates the tax amount in an invoice for a taxable service
• The business can correct the tax statement to the recipient in cases of incorrect tax statement
• There is a distinction between incorrect and unauthorized tax statements in national VAT law
• The correction of an incorrect tax statement can be done without involving the tax authorities, while an unauthorized tax statement correction must involve the tax authorities
• The rules of § 14c UStG are based on Art. 203 MwStSystRL, which does not make a distinction like the national implementation does

Source: haufe.de

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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