Publication by PwC Germany

The German Federal Ministry of Finance (Bundesministerium der Finanzen, or BMF) has published a decree on retroactive correction of VAT invoices. The tax authorities’ VAT application guidelines have been updated accordingly. The decree follows the principles of European Court of Justice (ECJ) case law and certain principles of national case law as developed by the Federal Fiscal Court (Bundesfinanzhof, or BFH).



Please take note of PwC India’s monthly “Indirect Tax Newsletter” and “Customs, FTP & WTO Newsletter” – February 2016 issue.