Germany MOF Issues Guidance on Incorrect VAT Invoices to End Consumers

The German Ministry of Finance Feb. 27 posted online Letter No. 2024/0129235, including guidance on VAT invoices with incorrect tax amounts issued to end consumers. The guidance, based on recent case law from the Federal Fiscal Court (BFH) and European Court of Justice (ECJ), clarifies that: 1) an incorrectly invoiced VAT amount isn’t owed if there’s no risk to tax revenue because the service was provided exclusively to end consumers who aren’t entitled to deduct input tax; 2) the Federal Fiscal Court judgment of Dec. 13, 2018, in case VR 4/18, is superseded by the ECJ judgment regarding VAT amounts ...