In order to qualify for tax deduction, an invoice must, crucially, fulfil the material criteria under the VAT Directive. According to earlier decisions of the Austrian Supreme Administrative Court (and the German Federal Fiscal Court), the address indicated in an invoice must be the address where the entrepreneur carries out his economic activities. However, if an invoice fails to provide accurate information, Austrian tax law still grants the right to deduct tax provided that due diligence standards have been observed. In face of the CJEU’s judgment in the Geissel/Butin case, the obligation on entrepreneurs, demanded by Austrian case law, to investigate the accuracy of an address given in an invoice may have to be rethought.