The German Federal Tax Court (BFH) has been uncertain as to what details are required for an input value added tax (VAT) refund application and specifically what “number of the invoice” is to be designated.
Source: KPMG
Latest Posts in "Germany"
- Input Tax Deduction Allowed When Invoice Received Before VAT Return Submission, Even If Later Period
- New VAT Return Templates 2026: Key Changes for Corrections, Disclosures, and Supplementary Information
- VAT Pitfalls in Holding Structures: Classification, Input Tax Deduction, and Fiscal Unity at a Glance
- Key VAT Changes 2026: Lower Restaurant Tax, New Property Rules, and Further Legal Updates
- Input VAT Deduction Allowed Retroactively if Invoice Available When Filing VAT Return, Court Rules
