Retrospective effect of a corrected invoice

Does the correction of an invoice have a retrospective effect?

In dealing with this question, the ECJ held that the correction of a men-tion on an invoice does have a retrospective effect, so that the right to deduct VAT shall be exercised on the year during which the in-voice was initially issued, and not on the year during which the invoice was amended. National tax authorities may not charge default interest on the interim period as other more suitable sanctions, such as penalty fees, may be taken.

This judgment answering the question of the retrospective effect of a corrected invoice regarding the right to deduct VAT feels most welcome. It was advisable as it put an end to the Conseil d’Etat’s hesitant position (CE, 30 June 1982 n°20834, CE, 17 February 1982 n°19434).

Michel Guichard

Michel Guichard, as a Partner, was responsible for the Indirect Tax (VAT Customs) practice and then for the Tax Litigation practice dedicated to assisting clients in national and EU litigation. […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. He regularly assists his clients in the […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats in 1999. My current position is Director. My area of […]

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Anne Gerometta

Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats. She advises international groups on their indirect tax issues. Anne notably assists operators from the Financial Sector – bank, insurance […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]