- German Ministry of Finance issued guidance on VAT invoices with incorrect tax amounts
- Guidance based on recent case law from Federal Fiscal Court and European Court of Justice
- Incorrectly invoiced VAT amounts not owed if no risk to tax revenue
- ECJ judgment supersedes Federal Fiscal Court ruling regarding VAT amounts inaccurately invoiced to end consumers
- ECJ judgment does not extend to incorrect VAT invoices issued to businesses or other scenarios covered under German VAT Act
- Guidance applies to all ongoing cases.
Source: globalvatcompliance.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.
