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Federal Ministry of Finance (BMF) on retroactive effect of invoice correction and input tax deduction without proper invoice

With the letter of 18 September 2020 attached as an annex (German language only), the BMF implements, among other things, the case law of the European Court of Justice in the Senatex and Barlis cases:

- An erroneous invoice which contains the five key features can be corrected retroactively.

- In alleged § 13b UStG cases, retroactive tax reporting is also possible.

- The correction of invoices by cancellation and reissue also has retroactive effect.

- Without invoice correction, input tax can be deducted from an incorrect invoice if the entrepreneur provides other objective evidence. This does not apply to the tax statement in the invoice.

- A deduction of input tax without an invoice remains excluded.

Please do not hesitate to contact us if you have any questions.

Björn Christian Gerow

Steuerberater/Tax Advisor

Fachberater IStR/Specialised Advisor on International Tax Law

b.c.gerow@egsz.de

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