According to a recent ruling of the Cologne Tax Court dated 20 January 2016 (case no. 2 K 2807/12), it is sufficient for the VAT refund procedure within the EU if the entrepreneur scans a copy of the invoice and submits it to the competent authority within the statutory deadline. The authority may not insist on a scan of the original invoice, but must also refund the input VAT on the basis of the scanned copy.
Frequently asked questions
Frequently asked questions
Is a scanned copy of an invoice sufficient for the EU input VAT refund procedure?
Yes. According to the ruling of the Cologne Fiscal Court of 20 January 2016 (Az. 2 K 2807/12), it is sufficient for the entrepreneur to scan a copy of the invoice and submit it electronically to the competent authority within the statutory deadline. A scanned original is not strictly required.
In the input VAT refund procedure, may the authority insist on a scan of the original invoice?
No. According to the FG Köln, the authority may not make the input VAT refund conditional on the original having been scanned. A scanned copy of the invoice is also sufficient as evidence and must be accepted for the refund.
What deadline must be observed when electronically submitting invoices under the EU VAT refund procedure?
The scanned invoice must be received by the competent authority within the statutory exclusion period. If this deadline is missed, the right to a VAT refund is forfeited. The application must be submitted electronically via the Bundeszentralamt für Steuern (German Federal Central Tax Office).
What is the ruling of the Cologne Tax Court of 20 January 2016 (Az. 2 K 2807/12) about?
The Cologne Tax Court ruled that, in the EU input VAT refund procedure, submitting a scanned copy of the invoice is sufficient. The tax authorities may not deny the input VAT deduction on the grounds that no scanned original invoice was transmitted.