Retroactive effect and requirements for an invoice correction

Even if an invoice correction is detrimental to the recipient of the service, the correction has retroactive effect.

The retroactive effect of an invoice correction for input tax deduction applies regardless of whether the correction is to the advantage or disadvantage of the recipient of the service. The cancellation of an invoice together with the reissue of a replacement invoice can also trigger such a retroactive effect, the Federal Fiscal Court has ruled. However, the prerequisite for the retroactive effect of an invoice correction is that the invoice to be corrected contains incorrect or incomplete information that is amenable to an invoice correction.