Entrepreneurial status of supervisory boards/unauthorized VAT invoicing to non-deductible entrepreneurs

• FG Cologne, judgment of 15.11.2023
• The question of whether supervisory board members are considered entrepreneurs for VAT purposes has been the subject of recent court cases
• The Cologne Tax Court recently had to address the issue of unauthorized VAT invoicing to non-entrepreneurs
• A session-dependent remuneration for supervisory board members does not automatically create the necessary economic risk for entrepreneurial status
• Holding the position of chairman of a supervisory board does not mean the activity is considered to be carried out in one’s own name and responsibility
• Correcting an invoice with unauthorized VAT is not necessary if the recipient is not entitled to input tax deduction

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.

---

---