A tax-effective correction of an erroneously issued invoice (tax liability too high and therefore tax liability by virtue of invoice pursuant to § 11 para 12 UStG) can also be made if the statute of limitations for the assessment has already expired. – This is because the original tax assessment remains unaffected due to the ex nunc effect of the invoice correction (which is possible for an unlimited period of time) expressly stipulated in § 16 para 1 UStG. VwGH, 15.12.2022, Ro 2019/13/0034
Source: bka.gv.at
