- The Federal Fiscal Court (BFH) ruled that a retroactive correction of an invoice for a missing indication of a triangular transaction does not have retroactive effect.
- The case involved a wholesaler of agricultural machinery who had the exclusive distribution rights for machines from three manufacturers in different countries.
- The machines were ordered by the wholesaler and delivered directly to customers in various EU member states, including Poland.
- The invoices did not initially indicate that the transactions were triangular.
- The correction of the invoices did not have retroactive effect according to § 14a Abs. 7 UStG and the ruling was based on a previous European Court of Justice (ECJ) decision.
Source: datenbank.nwb.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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