BFH, ruling of 7 July 2022, VR33/20
The BFH has ruled on the limits of the retroactive effect of the correction of an invoice and confirmed its previous case law.
Source KPMG
Latest Posts in "Germany"
- German MOF Issues Second Guidance on Mandatory Domestic B2B E-Invoicing and Error Clarifications
- Federal Ministry of Finance Clarifies B2B E-Invoicing Validation and Mandatory Invoice Elements for 2025
- Second BMF Letter on E-Invoicing: Key Changes and Validation Duties for Businesses Explained
- ECJ Opinion Sheds Light on VAT for Ancillary Services in German Accommodation Sector
- Germany: Navigating NACE Code Changes for Foreign VAT Refunds in 2025–2026 Transition Period