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Latest Austrian Court Decision About The Possibility To Amend Invoices

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.

 

More information concerning VAT Law in Austria

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New TRA Member In UK: ISG Tax Presents Itself

About Us

ISG Tax is a team of indirect tax experts, with extensive knowledge of VAT, customs, excise and CAP (sugar tax) duties.

Based in the North-west of the UK, we work from an historic converted church hall. ISG has three indirect tax experts working within the business (Darren, Richard and Chris), collectively with over 35 years of knowledge and experience, as well as an efficient administration team.
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Malta – Budget Measures 2018

On 9th October 2017 the following Budget Measures for 2018 were announced by the Maltese Minister of Finance and are expected to be introduced in the forthcoming calendar year once the relative Bill is approved by Parliament. Read more

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The Italian Blacklist

The Italian Budget Law For 2016, Law N. 208 Of December 2015 (“The Budget Law – Legge Finanziaria“), Passed By The Italian Parliament On December 22, 2015, Repealed Italy’s Tax “Blacklist” Rules.

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