Section 4: Tax and input VAT

§ 14c Incorrect or unauthorised VAT statement

(1) Where a taxable person has separately stated on an invoice for the supply of goods or services an amount of VAT that is higher than the amount for which he is liable under this Act on the transaction (incorrect statement of VAT), he shall also be liable for this additional amount. If he corrects the VAT vis-à-vis the recipient, § 17 paragraph 1 is to be applied accordingly. In the cases referred to in § 1 paragraph 1a and in cases where the waiver of the VAT exemption according to § 9 is cancelled, paragraph 2 sentences 3 to 5 shall apply accordingly.

(2) Any person who separately states a VAT amount on an invoice, although he is not entitled to separately state VAT (unauthorised VAT statement), shall be liable for the amount stated. The same shall apply if someone issues an invoice like a taxable person and separately states a VAT amount, even though he is not a taxable person or does not carry out a supply of goods or services. The VAT amount owed according to sentences 1 and 2 may be corrected, provided that the risk of tax loss has been eliminated. The risk of a tax loss is regarded as eliminated if the input VAT has not been deducted by the invoice recipient or the claimed input VAT deduction has been paid back to the tax authorities. A separate written application is to be submitted to the tax office in order to correct the VAT owed and, following its approval, an adjustment is to be made by applying § 17 paragraph 1 accordingly for the tax period in which the conditions set out in sentence 4 have been satisfied.