- For input tax deduction, an actual service must have been rendered by the invoice issuer, and proof is required that subcontractors performed the service. The service description needs to clearly identify the nature and scope of the service; for instance, “winter service” isn’t sufficient without further specification.
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.
