Brief Information: New liability requirement for input tax

Section 27, paragraph 9 of the UStG, standardized, with effect from 2003, the liability of the entrepreneur as invoice recipient for the value added tax shown in the invoice if the invoice issuer did not pay the sales tax in accordance with his pre-determined intention or deliberately failed to be in a position to pay it, and the entrepreneur receiving the invoice was aware of this when the purchase agreement was concluded.

The burden of proof regarding knowledge of the invoice issuer's intention not to pay the value-added tax can only lie with the tax authorities, as negative proof by the invoice recipient is unreasonable.

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