Use of a qualifed electronic signature
There are two means by which authenticity and integrity can be
– through the use of a qualifed electronic signature or the use
of a qualifed electronic signature with vendor accreditation.
– through electronic data transfer (EDI) (Art. 2 Recommenda-
tion 94/ 820/EG of the Commission dated 19 October 1994),
if in the agreement concerning the data exchange an applica-
tion of methods is foreseen which guarantee the authenticity
of origin and intactness of the data. An additional summariz-
ing invoice, on paper, or with a qualifed electronic signature,
transferred by electronic means, is not required by law.
In all other cases, there is the requirement for a reliable audit
trail to be created between invoice and service by means of an
internal control procedure.
Amendment of the input tax deduction within the scope of
§ 15a UStG: Under § 15a UStG, a deduction of input tax must be
amended if the conditions upon which the original claim for an
input tax deduction were based change substantially during the
use of an asset.
Input tax deduction adjustments under § 15a UStG are made
with respect to fxed and current assets and with respect to
services (sonstige Leistungen).
For real estate, the adjustment period is ten years. For all other
fxed assets, the adjustment period is generally fve years. The
adjustment must be made at the time of actual use.