- The Berlin-Brandenburg Fiscal Court held that invoices over €250 do not fall under § 33 UStDV, so § 14c UStG cannot apply because there is no “invoice” in the relevant sense.
- It also ruled that wrongly shown VAT on sales to end consumers does not trigger § 14c UStG, since there is no risk to tax revenue.
- For small-value invoices without an identifiable recipient, the court allowed estimation of the share attributable to end consumers.
- The decision relies on newer CJEU case law and goes against the German tax authority’s prior view.
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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