- A document meets the requirements of a § 14c Abs. 2 UStG invoice if it includes the issuer, the recipient, a description of the service, the payment amount, and the separately listed VAT
- This confirms the BFH’s legal interpretation
- If someone lists a tax amount separately without being authorized, they owe the listed amount according to § 14c Abs. 2 Satz 1 UStG
- The same applies if someone invoices like a performing entrepreneur and lists a tax amount separately without being an entrepreneur or providing a delivery
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.
