- The FG Baden-Württemberg ruled that the VAT according to § 14c Abs.1 UStG is owed for a final invoice where the tax amounts on the partial payments received before the delivery or other service were not deducted as required by law.
- It does not matter if the recipient of the invoice actually claimed the input tax deduction correctly.
- A pro forma invoice is only considered as such if it is clearly recognizable as such without prior knowledge of the circumstances.
- The liability for VAT lies with the performing contractor if the tax amounts on the partial payments received before the service were not deducted as required by law.
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.
