- The article discusses whether § 26a Abs. 1 UStG applies in cases of incomplete invoices.
- It presents a practical case where an entrepreneur intentionally pays VAT for Q1 2025 late, despite timely filing.
- The VAT amount due after input tax deduction is €400.
- The article clarifies that it does not provide specific legal advice, only general guidance.
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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