Correction of Invoice under § 11 Abs 12 UStG: Ex Nunc Effect According to VwGH Ruling

• Correction of an invoice has a prospective effect according to the VwGH
• The tax liability created by the issuance of the original invoice is not eliminated retroactively by the correction
• The tax liability is eliminated only from the time of the correction of the invoice
• Reference: VwGH, March 27, 2024, Ra 2024/13/0032

Source: info.leitnerleitner.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.