VAT Refund Appeal: BFH Upholds Company’s Right to Full Refund

This ruling clarifies the process for claiming VAT refunds on advance payments. If both the advance payment and final invoices fall within the same refund period, a VAT refund application is valid even if it only details the final invoice, provided the total refund amount covers the VAT from the advance payments. The Federal Fiscal Court upheld the lower court’s decision, confirming that the tax office must consider the total VAT amount when processing refund applications.

Source: bundesfinanzhof.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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