Court rules no retroactive correction of invoices for purposes of input VAT deduction

In a decision issued on 7 July 2022, Germany’s Federal Fiscal Court ruled that service providers could not correct an invoice with retroactive effect for purposes of a supply recipient’s input VAT deduction where the service providers assumed their services were rendered abroad and incorrectly issued invoices without domestic VAT (V R 33/20).

Source Deloitte

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