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A Revised Commercial Invoice becomes necessary when modifications to an original invoice are required due to errors, changes in quantities, pricing adjustments, or other corrections needed under German law. This document type must strictly comply with German commercial and tax regulations, particularly the Handelsgesetzbuch (HGB) and Umsatzsteuergesetz (UStG). The revision must clearly reference the original invoice, specify all changes made, and include all mandatory invoice elements required by German law. This document is crucial for maintaining accurate business records, ensuring proper VAT treatment, and complying with tax authority requirements. Companies typically issue a Revised Commercial Invoice when errors are discovered, when price adjustments are needed, or when other material changes to the original invoice are required.
