In two judgments (Ref: XI R 2/18 and XI R 28/18), the Federal Fiscal Court decided, in a business-friendly manner, on the "customary description" in terms of invoices. To date, the fiscal authorities and fiscal courts have always required that the description must allow for individual identification of the goods or services rendered, especially in the low-price segment. However, invoices often show only a category of what was supplied. The Federal Fiscal Court has now clarified that the customary character of the description is based on the commercial practice of billing. Entrepreneurs can henceforth invoke the commercial custom of the description used and thus secure the input VAT deduction.