- The FG Berlin-Brandenburg denied input VAT deduction where an invoice named a future company name that did not yet legally exist at the time of supply/invoicing.
- A valid VAT ID number and trade register number carried over from the predecessor company do not cure the defect in the supplier’s name on the invoice.
- The court held that a pending name change/reorganization is irrelevant: the invoice must identify the entrepreneur under the name valid at the time of performance and invoicing.
- The taxpayer could not rely on the CJEU “PPUH Stehcemp” ruling to obtain the deduction in these circumstances.
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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