VAT Act § 22c

Section 5: Taxation

§ 22c Issuing invoices in the case of fiscal representation

An invoice must contain the following information:

  1. reference to the fiscal representation;

  2. the name and address of the fiscal representative;

  3. the VAT identification number issued to the fiscal representative in accordance with § 22d paragraph 1.

Fundstelle(n):
zur Änderungsdokumentation
ZAAAH-50183