The VAT invoice issued should include among others names and surnames names of the seller and buyer and their addresses. The VAT Act does t prove details on what this address should be. We already kw that in a sole proprietorship we may have both a resential address a business address a delivery address and also additional permanent places of business. In the case of an active VAT taxpayer you should also check what address is indicated in the VAT-R registration application. address on the invoice As we can see on the VAT-R form.
When it comes to natural persons we have an indication of the address of resence. However this and doubts. The lack of a clear philippines photo editor indication in the provisions of the VAT Act in the components of the invoice which address the legislator is referring to on the issued invoice raises doubts. It is therefore t surprising that there are requests for indivual tax interpretations in which this topic is raised.
Please remember however that these are inquiries about an indivual case and cant be treated as an interpretation of generally applicable law. Nevertheless let's see what the position of the tax authorities is in the interpretations they issue. Address on the invoice and the right to deduct VAT - the position of the tax authorities In one of the tax interpretations number -KDIPT. KW of March the company asked the Director of the National Tax Information KIS whether it is entitled to deduct input VAT.