If the service recipient differs from the invoice recipient, you should indicate the full name and address of the service recipient under “Delivery information” (BG-13). Make sure to use the correct buyer reference ( Leitweg-ID) of the invoice recipient.
Please also note the VAT regulations regarding invoicing. According to these regulations, a c/o address is also sufficient for the aforementioned case (see section 14.5. (2) sentence 8 of the VAT Application Ordinance; UStAE).
Please also note any other requirements of the contracting authority or invoice recipient in this regard.
