Requirements for an effective application for input tax refund in Germany (FG Cologne, judgment of 20.4.2023 – 2 K 757/20)

• The deduction of input tax must be granted even if the taxpayer does not fulfill certain formal requirements, as long as it is clear that the substantive requirements are met.
• The tax administration cannot impose additional requirements that would hinder the exercise of the right to deduct input tax if it already has all the necessary information for the necessary examination.
• However, a violation of formal requirements can only prevent the secure proof of substantive requirements.
• The Cologne Fiscal Court has addressed the question of whether the refund application of an applicant from another EU member state actually requires the tax number or VAT identification number of the supplier, which is also included in the submitted invoices, to be additionally entered into the application form.
• If the tax authority has the necessary data for a refund application, even if it is not entered in the annex to the application, the taxpayer cannot be denied the right to deduct input tax.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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