- Berlin-Brandenburg Fiscal Court held that a restaurant that showed 19% VAT on receipts for food, where 7% actually applied, had issued invoices with VAT incorrectly shown under Section 14c German VAT Act, creating a liability for the excess tax shown.
- The court said a document can trigger Section 14c even if it lacks all formal invoice requirements; it is enough that it identifies the issuer, customer, supply, consideration, and separately shown VAT, because this creates an abstract risk of an unjustified input VAT deduction.
- Anonymous till receipts over EUR 250 were not protected by simplified invoice rules and, because they did not name the customer, did not qualify for the exemption from Section 14c; the taxpayer’s argument that it mainly served final consumers and there was no revenue loss was rejected.
Source: assets.kpmg.com
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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