VAT deduction is also possible in the case of import turnover tax
Subject to the general requirements, input
VAT deduction is also possible in the case of import turnover
tax (Einfuhrumsatzsteuer), acquisition VAT (Erwerbsteuer) and
reverse charge tax.
Electronic invoice transmission: German VAT regulations allow
the electronic transmission of invoices if the recipient gives
his consent. Electronic transmission includes invoices sent via
e-mail, via an EDI procedure, as a PDF or text fles, via comput-
erized fax or fax server as well as invoices transmitted via online
The authenticity of the invoice’s origin, the integrity
of its content, and its legibility must be safeguarded to the same
level as paper invoices.