BMF adjusts sales tax application decree: When is an invoice an unauthorized tax statement?

In its current letter, the BMF refers to the BFH case law and clarifies that the invoice issued (possibly also incorrectly) does not have to show all the features listed in the VAT Act. An unauthorized tax statement in an invoice already exists if the invoice shows the recipient of the invoice, the (alleged) recipient of the service, a description of the service as well as the remuneration and the separately stated VAT.

Source: js-steuerberater.de

---

---