Retroactive correction of invoices is also possible in the input VAT refund procedure

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

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