Legal basis Germany
What is the legal basis in Germany?
Section 5: Taxation
§ 17 Change in the taxable amount
(1) If the taxable amount for a taxable transaction, within the meaning of § 1 paragraph 1 number 1, has changed, the taxable person who executed this transaction must adjust the respective VAT amount due.
(2) Paragraph 1 shall apply accordingly, if the agreed consideration for a taxable supply of goods and services or a taxable intra-Community acquisition has become uncollectible. In the event that the consideration is subsequently received, the VAT amount and the input VAT deduction are to be readjusted;