Retroactive correction of incoming invoices in the input VAT refund procedure too
BFH, ruling of 15 October 2019, V R 19/18
The BFH has concluded that a retroactive correction of ncoming invoices, taking the CJEU ruling of 15 September 2016 – case C-518/14 – Senatex ‒ (see VAT Newsletter August/September 2016) into consideration, is also possible in the input VAT refund procedure.
Source KPMG
Latest Posts in "Germany"
- German Court Clarifies VAT Deduction and Supply Rules for Advertising Services to Foreign Companies
- Germany Clarifies VAT Exemption Rules for Pre-Import Supplies of Goods
- Internal Transactions in VAT Groups: Non-Taxability Extended to Non-Economic Activities per BMF Guidance
- Input Tax Deduction: New Rules for Changes in Use Between Business and Non-Business Activities
- BMF Updates VAT Rules: New Approach for Input Tax and Organschaft in Public Sector Activities
