If the bill only a combination of numbers and letters combination in which it is not the company shall be paid to the tax number is, the beneficiaries - subject to adjustment account - not eligible for deduction (BFH, Judgement of 09.02.2010 - VR 55/09, published on 17.11.2010).
Background Information:
The deduction is in accordance with § 15 para 1 sentence 1 No. 1, sentence 2 UStG the correctness ahead of the bill and thus requires inter alia that the bill either the performing entrepreneur issued tax identification number or the VAT identification number contains (§ 14 para 4 sentence 1 No. 2 VAT). Lack the necessary accounting information for the deduction, or are inaccurate, is for the recipient not entitled to deduct.
The BFH is continuing from:
tax number is the taxpayer for the administrative collection and the implementation of the taxation procedure, issued and notified number. In the disputed statement stating "75/180 Wv" it was neither a tax number yet issued a trader, VAT number, but made up of a number and letter combination reference, that the tax office in the correspondence on the issue of a control number to the the contractor had used. The applicant was therefore not entitled to deduct.
Note
The BFH is not in dispute had to decide whether the correction of an erroneous statement following the Court ruling "Pannon Gép" (Case C-368/09) belongs retroactive to the date of invoicing (see also NWB message v. 11.16.2010). After all, by binding to the Senate adoption of the Fiscal Court was expected that at least until the end of the last hearing before the Tax Court a subsequent correction of erroneous accounting entry is made. Without success, the applicant referred the dispute to the fact that responsibility for the deduction, taking into account the principles of the protection granted to the equity method. Over here is not to decide in proceedings on the legality of the assessment.
source: BFH online
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