Requirements for Invoices Under § 14c Abs. 2 UStG Confirmed by BFH Ruling

• 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.

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