HVV tickets are sold by the individual transport companies in the association (printed on the ticket – "Ausgegeben durch .../ issued by …..”)
For many tickets, the transport companies affiliated to the HVV take advantage of the option of simplified requirements for tickets offered under §34 of the Turnover Tax Implementing Regulation (USt DV). This states that the tax rate does not need to be shown if the journey is offered at the reduced VAT rate.
If no VAT rate is indicated separately on a HVV ticket, it therefore always means that only the reduced VAT rate can be deducted as input tax. It is only when the standard VAT rate is indicated separately on the ticket that this rate applies.