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 (UStDV). This states that the tax rate does not need to be shown if the journey is offered at the reduced VAT rate. That means that if no VAT rate is indicated on a HVV ticket, it always means that only the reduced VAT rate (7%) can be deducted as input tax. If the VAT rate is indicated on the ticket by the issuing company this is of course the rate which applies.