Germany MOF Posts Letter on Temporary Regime Unauthorized VAT Invoices

The German Ministry of Finance Feb. 2 posted online Letter No. 2023/0112261, on a temporary equity regime for unauthorized VAT invoices. The letter clarifies that: 1) if a legal entity governed by public law (jPoR) issues an invoice with VAT separately stated after Dec. 31, 2022, it is liable for the VAT and the service recipient is entitled to an input tax deduction up to the amount legally owed; 2) jPoRs don’t have the right to an input tax deduction on such authorized invoices; and 3) the assessment of tax can be waived if it’s clear to the jPoR that ...