Most recently, the BFH had decided several times that the tax authorities should not make excessive demands on a description of services in an invoice. Among other things, the designation of services rendered as “drywall work” is sufficient if it refers to a specifically designated construction project at a specific location. (BFH judgment of October 15, 2019, VR 29/19 (VR 44/16), NWB LAAAH-39358 ).
Source: nwb-experten-blog.de
Latest Posts in "Germany"
- Limits of Legitimate Expectation in Intra-Community Supplies: Proof Requirements for VAT Exemption
- FG Köln Refers Questions on Electronic VAT Refund Applications to the European Court of Justice
- BMF to Update E-Invoice FAQs: New Guidelines for Construction Industry and Down Payments Announced
- Monthly Overview of VAT Conversion Rates 2026 per BMF Letter Dated March 2, 2026
- General Court Upholds Safety-Net Acquisition VAT for Wrong VAT-ID Use, No Double Taxation Violation
