The German Ministry of Finance (BMF) issued guidance that confirms that corrections to invoices may be made that will be effective retroactively to the date of the originally issued invoice. The guidance is viewed as giving legal certainty in certain circumstances regarding value added tax (VAT) treatment.
Source KPMG
Latest Posts in "Germany"
- Draft Tax Amendment Act 2025: Reduced VAT for Restaurants from January 2026
- Updated VAT Rules for Virtual Events: New Guidance on Supply and Exemptions
- BMF Allows EU Official Languages for Invoice Details in VAT Regulations Update, September 2025
- Federal Fiscal Court Ruling on VAT Exemption for Disability Assistance Services Funded by Personal Budget
- Tax Exemption for Care Services Funded by Personal Budget: Federal Fiscal Court Ruling 2025
