another business must issue an invoice containing specific elements, including the full names and addresses of the parties, the tax identification numbers, the date and serial number of the invoice, a detailed description of the goods or services supplied, the date of performance, and a breakdown of net prices, tax rates, and VAT amounts. The invoices issued by the claimant failed to comply with these requirements, as they did not specify the type of beverages served. The court therefore upheld the defendant’s counterclaim, confirming both the obligation to issue a compliant invoice and the corresponding right to retain payment under § 273 BGB until that obligation was fulfilled. In its final disposition, the court dismissed the action against the managing director entirely, as he was not the contracting party and bore no personal liability for the debt. The claim against the company was upheld in part: it was ordered to pay € 633.10, but only concurrently with the delivery of a properly corrected invoice satisfying the requirements of § 14 UStG. The company’s counterclaim for the issuance of such an invoice was granted in full, while the claimant’s request for additional accessory payments was rejected on the ground that the principal sum had been rightfully withheld pending the provision of a valid invoice. amount of the consideration received prior to the supply of the goods or services being made and the amount of VAT attributable to it are to be deducted if invoices within the meaning of paragraphs 1 to 4 have been issued with regard to the partial amount of consideration. (6) For the purposes of simplifying the taxation procedures, the Federal Ministry of Finance, with the consent of the Federal Council, may issue a directive stipulating in which cases and under what conditions documents may be acknowledged as invoices; the information required under paragraph 4 may be included in several documents; invoices need not include certain information as stipulated in paragraph 4; the obligation of the taxable person to issue invoices on which VAT is shown separately (paragraph 4) ceases to apply, or invoices can be corrected. For the purposes of simplifying the taxation procedures, the Federal Ministry of Finance, with the consent of the Federal Council, may issue a directive stipulating more detailed provisions on the design of the structured electronic format of an electronic invoice. (7) In cases where a taxable person carries out a transaction within Germany, for which the recipient is liable for VAT according to § 13b, and the taxable person does not have his registered office, place of management or a fixed establishment, from where the transaction is carried out or which is involved in the provision of the transaction, within Germany or in the absence of his registered office is not resident nor usually resides in Germany then, by way of derogation of paragraphs 1 to 6, the regulations of the Member State in which the taxable person has his registered office, place of management or a fixed establishment from where the transaction is carried out, or in the absence of a registered office, the Member State in which he is resident or usually resides, shall be applicable with regard to the issue of the invoice. Sentence 1 shall not apply if self billing invoicing has been agreed according to paragraph 2 sentence 2. If the taxable person participates, in another Member State, in one of the particular taxation procedures according to Title XII Chapter 6 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347 of 11.12.2006, page 1) in the respectively valid version, by way of derogation of paragraphs 1 to 6, the provisions of the Member State in which the taxable person indicates his participation shall be applicable with regard to the issue of invoices for the transactions to be declared in the particular taxation procedures.”. XXXVI
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