- Judgment dated January 31, 2024, V R 20/21
- Requirements for the recipient of the service under § 13b (5) sentence 1 of the Value Added Tax Act (UStG)
- Key points:1. The use of a valid VAT identification number by the recipient of the service is not relevant for the shift of the tax liability under § 13b (5) sentence 1 half-sentence 1 UStG.2. The shift of the tax liability from the supplying entrepreneur to the recipient of the service benefits the supplying entrepreneur and places the burden of proof on the supplying entrepreneur regarding the requirements of § 13b (5) sentence 1 half-sentence 1, (1) UStG. A decision based on the burden of proof can only be made in the tax court proceedings in case the facts are unclear.
Source: bundesfinanzhof.de
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