- A recent decision by the BFH addressed the issue of retroactive correction of invoices lacking information on intra-community triangular transactions
- Invoices for intra-community triangular transactions must include a specific notice according to § 25b Abs. 2 Nr. 3 in conjunction with § 14a Abs. 7 UStG
- Failure to include this notice means the invoice cannot be corrected retroactively
- The BFH’s decision aligns with the EU Court of Justice, stating that adding the required information is not a correction but the initial issuance of the invoice
- The determination of the recipient as the taxpayer is a key requirement for the taxation fiction under § 25b Abs. 2 and 3 UStG
Source: datenbank.nwb.de
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.
