- VAT must be shown on credit notes, even if it is unwarranted
- This applies to both traders and non-traders
- The ruling is in response to BFH ruling V R 23/19
- The change will take effect the day after it is promulgated
Source: assets.kpmg.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.
