Input VAT Refund: transmission of scanned invoice copies
Under the German VAT Implementation Regulations (Regulation 61 (2) 3rd Sentence – in the version valid until 29 December 2014), the condition that a “copy” of an invoice is to be attached to the input VAT refund application in electronic form, is met when the document which has been electronically transmitted is a faithful replication of the invoice.
Kategorien: Supreme Tax Court cases
Schlagwörter: electronic copies of invoices, scanned c ...
