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Tax authorities accept simplification of address details in invoices due to BFH case law

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The Federal Fiscal Court

had ruled in several rulings that an invoice entitling to an input tax deduction does not require that the economic activities of the supplying trader are carried out at the address stated in the invoice issued by him.

According to this, any type of address and thus also a mailbox address is sufficient, provided that the entrepreneur can be reached at this address.

The tax authorities will apply these new principles to all open cases with immediate effect.

Accordingly, it is sufficient for the deduction of input tax if a P.O. Box, a major customer address or a “c/o address” is indicated in the invoice for both the supplying entrepreneur and the recipient of the service.

(For further comments, information and examples, please refer to our information letter 02/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21