- After opening insolvency proceedings, if previously uncollectible payments are received, a second VAT adjustment must be made, regardless of whether the first adjustment was properly carried out.
- The VAT correction upon later receipt of payment is independent and must be done even if the initial correction for uncollectibility was not performed.
- The tax office (FA) rejected the plaintiff’s requests to amend VAT assessments, arguing that the insolvency plan was final for the pre-insolvency period, but corrections for the post-insolvency period were still possible.
- The Federal Fiscal Court (BFH) upheld the lower court’s decision, confirming that separate and independent VAT corrections are required under § 17 UStG when payments are received after insolvency proceedings begin.
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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