Rechnungserfordernis und Vorsteuerabzug

Invoice and input tax deduction are closely linked in the VAT system.
The invoice is seen as the key to passing on the tax burden, while the input tax deduction is the lock at the entrance gate on the way to VAT neutrality for the entrepreneur. The denial of input tax deduction in the case of minor errors in the invoice document was everyday practice in administrative practice. The thesis deals with the functions of invoices and input tax deduction in VAT law and examines possibilities for correction and sanctions in the case of invoicing errors. Solutions are offered to reconcile the administration's need for control with the tax collector's need for neutrality.