Following on a request for a preliminary ruling brought by the Supreme Tax Court, the European Court of Justice held that the application form for a VAT refund does not necessarily have to show a serial invoice number. It is sufficient to indicate another number which can be used to identify the invoice and thus the item or service in question. The ECJ case reference is C-346/19 Bundeszentralamt für Steuern, judgment of 17 December 2020.
Source: PwC DE
