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"
- New VAT Rules for Deficit-Financed Public Facilities: Key Changes on Subsidies and Input Tax Deduction
- VAT Deduction for Deficit-Running Public Entities: New Rules Bring Legal Certainty for Municipalities
- Place of Supply for Warehouse Deliveries in Germany: BFH Decision on Customer Identification Timing
- Reduced VAT Rate for Restaurant and Catering Services in Germany Effective January 1, 2026
- Transitional Provisions After Repeal of German VAT Warehouse Regulation Effective January 1, 2026
