Niedersachsen Lower Tax Court, ruling of 17 September 2020, 11 K 324/19; BFH ref.: V R 33/20 As the basis for an invoice capable of being corrected with retroactive effect, the BFH demands that the invoice contains the minimum requirements on five particular invoice details. Thus, a document is only an invoice if it contains details on the invoice issuer, the recipient of the supply, the description of the supply, the fee, and separately shown VAT.
Source: KPMG DE
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