Tax authorities accept simplification of address details in invoices due to BFH case law
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.
A) Newsletter order
Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address…
Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.
Your advantage when registering: You will always receive this up to date at the beginning of each month.
C) Subscribe to blog via email
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: firstname.lastname@example.org
Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21