No retroactive invoice correction for triangular transactions

If an invoice does not contain a reference to an intra-Community triangular transaction and the associated tax liability of the last customer, no retroactive correction of this invoice is possible.

Invoices can now be corrected or adjusted retroactively in many cases, which means that the original VAT return can generally remain unchanged and the entrepreneur concerned does not incur any negative interest consequences, because input VAT deduction or VAT liability is only correct several years later. However, the situation is different for invoices relating to intra-Community triangular transactions in which there is no reference to the triangular transaction. Following a ruling by the European Court of Justice, the Federal Fiscal Court has determined in two proceedings that the subsequent addition of a reference to an intra-Community triangular transaction to the invoice and the associated tax liability of the last customer does not have retroactive effect. In such cases, the correct invoice is not only a formal but also a material requirement of the corresponding tax regulations, and as a material requirement, the regulation can only become effective with the amended invoice.