Invoice item "full address"

    For the invoice feature "full address" when exercising the right to deduct input tax

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    UStG § 4 Nr. 1 Buchst. b, § 6a Abs. 4 S. 1, § 14 Abs. 4 S. 1 Nr. 1, § 15 Abs. 1 S. 1 Nr. 1 UStDV 2005 §§ 17a ff. MwStSystRL Art. 131, Art. 178 Buchst. a, Art. 226 Nr. 5
    1.The exercise of the right of deduction does not require that the economic activities of the performing entrepreneur at the address in the invoice issued to the entrepreneur for which Company's supplies or other services have been executed are specified. This is true in any case if the payer reachable under the billing address indicated by him (Amendment the case law).
    2.§ 17a UStDV 2005 is compatible with EU law. BFH, Urt. 13.6.2018 - XI R 20/14 First instance: FG Düsseldorf v. 14.3.2014 - 1 K 4566/10 U, DStRE 2014, 1242
    On the appeal of the plaintiff, the judgment of the FG Dusseldorf v. 14.3.2014 - 1 K 4566/10 U, DStRE 2014, 1242 repealed. The thing is to the FG Dusseldorf remanded. This will be the decision on the cost of the appeal procedure transfer.

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