- An employee who is not a business owner but includes a separate tax amount in an invoice and uses someone else’s VAT number is liable for that amount under § 11 Abs 14 UStG.
- The application of § 11 Abs 12 UStG can only occur in the event that a non-business owner issues an invoice with a separate tax statement for a service without any intention of abuse (erroneous invoicing).
- BFG, 17.08.2023, RV/7102078/2018
Source: info.leitnerleitner.com
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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