What does "full address" actually mean? According to the German Federal Fiscal Court, it must be an address at which an "economic activity" takes place. VAT deduction is therefore not possible if an invoice only provides an accommodation address or a PO Box address. The ECJ’s recent judgment, in a Polish case, appears to indicate that it does not set similarly strict requirements. The Fifth and Eleventh Senates of the German Federal Fiscal Court have thus now referred their interpretation to the ECJ.
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