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"
- European Commission VAT Gap Report 2025: EU Faces Billions in Lost VAT Revenue
- EGC – T-268/25 (Sampension Livsforsikring) -AG Opinion – 100% ownership rule permissible if proportionate against tax avoidance
- EGC VAT Case – T-233/25 (Mokoryte) – Judgment – Subcontractor Cannot Adjust VAT for Unpaid Assigned Claim from Insolvent Developer
- Ecofin Council: government aims to reduce the regulatory burden and limit access to VAT information
- EU Set to Grant Anti-Fraud Agencies Limited Access to VAT Data Under New Bill
