A German freelancer needs to buy work equipment (computer, printer, paper, etc.) in Germany, and wants to recover the VAT (Mehrwertsteuer/Umsatzsteuer) that is included in the price.
Is it sufficient that he gets an invoice on which the included VAT is shown separately? Or are there any other requirements?
Must the invoice recipient be the freelancer himself, or could it be a friend? If the recipient is the freelancer, must it show the freelancer’s business address/name, or could it show his private address?
Must the invoice show the freelancer’s VAT ID (Umsatzsteuer-Identifikationsnummer)?
In other words, can the freelancer buy in the same way as if buying privately, or does he have to sign up as business customer in web shops?