VAT Refund Procedure in Germany: Federal Fiscal Court Limits Formalism Regarding Advance Payment Invoices

Journal
Author
Streit, T.; Bahnmüller, D.
Country
Germany
Published Date
Issue
International VAT Monitor 2025 (Volume 36), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In a recent case, the German Federal Central Tax Office partially denied a VAT refund request by applying formal requirements too strictly to the disadvantage of the taxable person involved. The matter was subsequently brought before the German Federal Fiscal Court. In this article, the authors examine the Court’s significant ruling and consider its broader implications for taxable persons and VAT refund procedures.