German courts have ruled on VAT Invoice Case

 Posted by Meridian

 Thursday 12 March 2015

Germany has ruled on the details needed for the makings of a VAT invoice that is compliant for an exempt intra-community supply. The particular case in question dealt with the supply of cars in Austria and they were supplied on a VAT zero rating as an intra-community supply between two VAT registered businesses. The issue was that the invoice didn’t indicate the VAT liability. A supporting document also gave details of the cars and that the transaction was an intra-community supply exempt from EU VAT.

The German tax court ruled that the second document can be included in the invoice as it provided for the zero-rating of the transaction.

The requirements for valid EU VAT invoices are contained in the first EU VAT Directive on invoices. 


Contact Us

Learn more about what Meridian can do for you

Learn More