Value added tax: Invoices and input tax deduction

Basics and essentials

• Requirements and obligations in the context of invoicing.
• Requirements and conditions for input tax deduction.

Introduction of the e-bill on 01.01.2025

• Scope of application of the e-invoice according to § 14 para. 2 UStG (incl. special and problematic cases).
• Definition of the electronic invoice: CEN standard and its effects.
• Temporal scope of application.
• Which format applies? Input tax deduction with incorrect format?
• Process steps for the changeover to e-billing.
• How can I create, send, receive and process an e-bill?
• Requirements in connection with input tax deduction.

§ 14c UStG newly regulated

• New case law on incorrect invoicing to end consumers (ECJ, FG).
• BMF letter.

Current national and international case law

• Allocation of input tax for tax-free sales and mixed-use assets such as buildings and motor vehicles.
• Requirements for the time of input tax deduction.
• Invoice and input tax deduction for actual taxation (changes due to the JStG 2024)
• Invoices from small businesses (changes due to the JStG 2024).
• Planned changes due to the introduction of e-invoicing at EU level (ViDA - VAT in the Digital Age)

Other current BMF circulars and administrative decrees

Case studies