Germany: Retroactive effect of invoice correction | KPMG | GLOBAL
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Germany: Retroactive effect of invoice correction regarding VAT deduction

Germany: Retroactive effect of invoice correction

The Court of Justice for the European Union (CJEU) issued a judgment in a case on referral from the Tax Court of Lower Saxony that, for value added tax (VAT) purposes, the retroactive effect of an invoice correction is to the date when the invoice was originally drawn up.


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The case is: Senatex, C-518/14


Read an August / September 2016 report [PDF 198 KB] prepared by the KPMG member firm in Germany

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