Germany – German Case Law Clarifies the Conditions for VAT Deduction

In BFH Beschluss v. 18.05.2020 – XI B 105/19 it has been clarified that in order to benefit from the deduction of paid VAT, the invoice must provide a “sufficient description of the services supplied”.

This item of German case law is a reminder to ensure vigilance when it comes to the form and content of purchase and sales invoices.



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