Definition of Invoice Under § 14c Abs. 2 UStG: Requirements and Implications

• A document qualifies as an invoice under § 14c Abs. 2 UStG if it includes details about the issuer, recipient, service description, and payment, with VAT separately listed.
• If these details are missing, § 14c Abs. 2 UStG still applies if the missing information can be derived from other referenced documents.
• The plaintiff conducted medical studies for pharmaceutical companies.
• Pharmaceutical companies also hired doctors as study investigators.
• The plaintiff paid the doctors on behalf of the pharmaceutical companies and issued credit notes with VAT separately listed.

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.

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