- A correction of VAT assessment under § 27 Abs. 19 UStG is permissible if the recipient mistakenly believed they were the tax debtor under § 13b UStG and later paid the legally owed VAT to the service provider.
- For received advance payments, the timing of service provision is determined by the receipt of payment, not the acceptance date, according to § 13 Abs. 1 Nr. 1 UStG.
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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