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13th directive VAT refund claim rejected because of delayed submission of invoices

Global Tax Update:June 2015/Germany

Germany’s federal tax court (BFH) issued a decision dated 19 November 2014 (published in 2015) regarding the criteria to successfully reclaim input VAT under a “13th directive” claim. (Global Tax Update:June 2015/Germany)

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A non-EU established company must submit original invoices to the German tax authorities within a specified period for to obtain a refund of input VAT.

Germany’s federal tax court (BFH) issued a decision dated 19 November 2014 (published in 2015) regarding the criteria to successfully reclaim input VAT under a “13th directive” claim.

Certain non-EU companies are entitled to claim a refund of input VAT on German purchase invoices by using the EU 13th directive VAT refund claim procedure. In Germany, a number of requirements must be met to reclaim German input VAT; one of these requirements is that the original invoice be submitted to the tax authorities by 30 June of the following year.

 

>> Click for Japanese [インボイスの提出遅れを理由とし、VAT第13号指令に基づくVAT還付を却下]

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