Most recently, the BFH had decided several times that the tax authorities should not make excessive demands on a description of services in an invoice. Among other things, the designation of services rendered as “drywall work” is sufficient if it refers to a specifically designated construction project at a specific location. (BFH judgment of October 15, 2019, VR 29/19 (VR 44/16), NWB LAAAH-39358 ).
Source: nwb-experten-blog.de