VAT Act § 22c
Section 5: Taxation
§ 22c Issuing invoices in the case of fiscal representation
An invoice must contain the following information:
reference to the fiscal representation;
the name and address of the fiscal representative;
the VAT identification number issued to the fiscal representative in accordance with § 22d paragraph 1.
Fundstelle(n):
zur Änderungsdokumentation
ZAAAH-50183