Billing address
April 10, 2014 | 25,00 EUR | answered by Ralph J. Schnaars
Dear Sir or Madam,
An entrepreneur has registered his business (Online Marketing) at his primary residence, from where he operates the business in a home office. In addition, he has a so-called "virtual office", meaning a business address that serves representative purposes (prestige, address in a good location). This is a mailbox at an office service provider.
Is he allowed to use this address for issuing and receiving invoices? In other words, will the tax office accept invoices that are not issued to the address where the business is registered and operated? The business address and business address are located in the same town.
Best regards
Dear inquirer,
If you are commercially registered at your "representative address" and operate this "branch" as a subsidiary, it would be possible to include this address on your invoices.
However, based on your description, it seems that you are only commercially registered at your main location - therefore there could be commercial law issues.
In the event that the tax office recognizes that the address used does not match the address in your business registration (or tax registration), they may declare the invoices as "incorrect" and deny your customer the input tax deduction.
The solution for you would be to register the second office as a business (if contractually possible) or to include both addresses on your correspondence and invoices. A tax division would not occur, as both addresses, according to your statement, are in the same municipality.
I hope I could assist you with your considerations.
Best regards,
Ralph J. Schnaars
STWB Steuerberatungsgesellschaft mbH
Direct contact +49 (0)171 525 20 42
Email mail@stwb-steuer.de
