Invoice Amendment in the case of Incorrectly Applied Reverse Charge Scheme

Since the ECJ ruling in the Senatex case, it has been clear that invoices can be amended with retroactive effect. As a result, the German Federal Fiscal Court abandoned its opposite view. However, it limited the retroactive effect to only those invoices containing, at the very least, details of the invoice’s issuer, the customer, the supplied goods or services, the amounts of consideration and VAT. The German fiscal authorities also changed their practice and applied the new case law.

Source KMLZ

See also

• ECJ C-518/14 (Senatex) – VAT deduction for non-compliant invoices
• ECJ C533/16 (Volkswagen) – VAT may be deducted after expiry of the statute of limitation period
• ECJ C-8/17 (Biosafe) – Right to deduct VAT on basis of additional debit notes
• KMLZ – German Federal Fiscal Court acknowledges invoice corrections with retroactive effect
• Germany: Retroactive effect of the invoice correction to the time of the original issue and input tax deduction without possession of a proper invoice

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