Invoicing requirements for input VAT deduction

In order to be able to deduct input VAT, the incoming invoice must inter alia contain

• the date or period of supply and
• a description of the supply, according to which the place of supply must be able to be determined

Source

• Leitner
• BMF

See also

• Focus on ”Right to Deduct VAT” and ”Substance over form” concept

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