- Reverse charge allows for the transfer of tax liability from the supplier to the recipient in certain cases
- The BFH ruled that the use of a VAT ID number is not necessary to prove the recipient’s status as a business
- The supplier can provide alternative evidence to prove the recipient’s business status
- The decision is positive for taxpayers, but the case was referred back to the tax court for further review.
Source: umsatz-steuer-beratung.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.
