Austrian Jurisdiction: The Austrian Administrative Court (VwGH) confirmed that it is possible to amend invoices which are incorrect with respect to formal demands ex tunc under certain conditions.
In the main proceedings an invoice was issued in 2008. The VAT number of the supplier was not shown on the invoice as it was issued after invoicing.
The invoice was corrected in 2011 after the VAT number was issued. The corrected invoice was entitled „Correction“and also the signature of the supplier, the date of the correction and the VAT number were shown. The VAT number was valid from December 10th, 2008 until August 8th, 2009. The recipient deducted input tax in the business year 2008/2009.
The tax office refused the input tax deduction in 2008/2009.
The VwGH referred to the ECJ-judgement C-518/14, Senatex as a similar case and therefore accepted the deduction of input VAT ex tunc.