The correction of an erroneously issued invoice (for which VAT is due to invoicing) can even be made if the limitation period for 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) according to Sec 16 Para 1 Austrian VAT Act (Supreme Administrative Court, 15.12.2022, Ro 2019/13/0034).
Source: info.leitnerleitner.com
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