VAT refund procedure - changes concerning invoice corrections
Value added tax (VAT) refund procedures – amended provisions on the date by which corrected invoices must be submitted
If you have submitted an invoice that does not meet the regulations of Sec. 14 Par. 4 Umsatzsteuergesetz (i.e. VAT Act), and VAT is therefore not refundable, you have the possibility to have the invoice corrected by the invoice issuer and to reclaim the VAT from the corrected invoice. For applications from an EU Member State, you can find out what you have to do from now on in the event of an invoice correction here.
Applicants from a Non-EU Member country can find further information on this topic here.
