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27.11.2015
German Tax and Legal News

BFH rules on requirements for company addresses on invoices

In a decision dated 22 July 2015, the Federal Tax Court (BFH) ruled that merely using a P.O. box on an invoice does not meet the German VAT invoicing requirements and, therefore, VAT taxpayers may not deduct input VAT from invoices that only display the supplier’s P.O. box address.

The BFH clarified that the full address of where the supplier carries out its business activities must be included on the invoice. The court also stated that the same rule applies to the address of the recipient of the supply.

The German tax authorities currently allow an invoice to contain only a P.O. box, and it is unclear whether the authorities will follow the BFH recent decision.

However, to avoid the potential risk that an input VAT deduction refund will be denied, companies should not use P.O. box addresses on invoices.

Contacts

Irene Abele
Senior Manager

iabele@deloitte.de
Tel.: 089 29036-8285

Dr. Eduard Forster
Partner

eforster@deloitte.de
Tel.: 089 29036-8514

Contacts

Irene Abele
Senior Manager

iabele@deloitte.de
Tel.: 089 29036-8285

Dr. Eduard Forster
Partner

eforster@deloitte.de
Tel.: 089 29036-8514

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