Comment on: BMF-Schr. v. 09.09.2021 and 07.09.2021
According to the BFH case law, a document must contain the following minimum information in order to be considered an (correctable) invoice:
- To the invoice issuer,
- to the recipient of the service,
- for the description of services,
- for payment and
- for separately shown VAT.
The time of performance is not one of these minimum specifications.
In the BMF letter v. September 7th, 2021, the tax authorities confirmed that the the use of an alias may in certain situations also be considered as sufficient invoice information.
Source: awb-international.de
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