Germany - Changes concerning invoice adjustments affecting VAT refund procedure for EU and oversea claimants
If you submit an invoice in the VAT refund procedure that does not meet the requirements for an input VAT deduction according to Section 14 of the German VAT Act (Umsatzsteuergesetz) and the Bundeszentralamt für Steuern (BZSt) does not refund the VAT shown in this invoice, you can request the correction of the invoice from the supplier and apply for an input VAT refund from the corrected invoice.
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