Two recent ECJ cases that were joined into one hearing continue the trend of the last few years of rolling back the German authorities’ one-time insistence on pedantically precise details on VAT invoices.
The cases concern addresses on VAT invoices, and whether they need to be precisely the address at which the supplier carried out that economic activity, or any reasonable contact address. The finding was the latter, and this hopefully marks the end of the era of VAT recovery in Germany being blocked on pedantic, unsubstantive grounds.
This story was originally posted on VAT Life, Quipsound’s quarterly newsletter in association with Essentia Global Services. Click here to see the story and more on VAT Life.