Your employee has been to Germany for an assignment. Has he/she put the invoices in the name of the organization? Does this name correspond to the name registered with the Chamber of Commerce or with the registration with the Tax Authorities? Correct ascription of invoices is mandatory and a condition for reclaiming the VAT. What can you do to prevent and/or rectify errors in invoices? Sneak preview of the answer: don’t ask for a credit note.
Source Less Grey/VAT4u.com (in Dutch)
Latest Posts in "European Union"
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
- ECJ/General Court VAT Cases – Pending cases
- New ECJ VAT Case T-680/25 (Mercedes Benz) – No details known yet
- Agenda of the ECJ/General Court VAT cases – 3 Judgments, 3 AG Opinions till November 13, 2025
