BMF: Tax liability according to § 14c UStG also possible if negative sales tax amounts are reported

Invoices can sometimes have negative amounts and corresponding negative VAT statements. These may be invoices with only negative amounts or invoices with both positive and negative amounts, where the negative amount represents a payment claim by the service recipient against the service provider, possibly due to a price reduction or assumption of service provision. The question of whether a negative sales tax amount can result in tax liability under Section 14c UStG has been addressed in a letter by the BMF following a decision by the BFH in June 2019.

Source KMLZ

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