From: noreply@services.dlh.de
Dear Mr. Habunek,
thank you for your request.
Passenger Receipts issued by Lufthansa German Airlines (DLH AG) count as tickets in accordance with German law (§ 34 UStDV) and therefore are valid invoices as defined by §14 German Sales Tax Law.
According to § 34 UStDV tickets must contain the following minimum information:
-
the full name and complete address of the contractor executing the transportation service -
the date of issue -
the fee and the applicable tax amount -
the tax rate applicable when the transport service is not subject to the reduced tax rate under § 12 (2) No. 10 UStG -
in the case of application of § 26 (3) UStG a notice of cross-border movement of persons in air-traffic
According to § 31 (2) UStDV a ticket complies with the requirements, if the given label allows to clearly identify the name and address of the service providing contractor. By the carrier code "LH" which is internationally appointed to the DLH AG, this requirement is met.
Specifying the full name and complete address of the recipient § 34 UStDV are dispensable. The declaration of a name identifies the passenger who is entitled for the air trip, not the service recipient.
Therefore only the name of the passenger will be printed on the invoice and the name of the company is not necessary. The passenger receipt includes all of the above requirements and no other invoice or passenger receipt can be issued.
We hope that this information has been helpful to you and look forward to welcoming you aboard a Lufthansa flight again soon.
Best regards
Your Lufthansa Customer Care Service Ingrid Schröder
Sitz der Gesellschaft / Corporate Headquarters: Deutsche Lufthansa Aktiengesellschaft, Koeln Registereintragung / Registration: Amtsgericht Koeln HRB 2168 Vorsitzender des Aufsichtsrats / Chairman of the Supervisory Board: Wolfgang Mayrhuber Vorstand / Executive Board: Carsten Spohr (Vorsitzender / Chairman), Karl Ulrich Garnadt, Harry Hohmeister, Simone Menne, Dr. Bettina Volkens