Following situation:
I ordered a laptop over the internet from a friend. Now I'm on the invoice as the recipient of the invoice. However, I get the money back from my friend and he gets the laptop for his own purposes. Can my friend now use the invoice in which I have my data for his tax return, since you can clearly prove with an account statement that he will be the actual owner and that I'm only the purchaser and not the final user of the device.
You paid. Why should your friend be on the bank statement. And if your friend is on the bank statement, why is the bill going to you?
It was meant like this: I pay the bill and he then gives me the money back in full by bank transfer. So that you can prove that he paid for the laptop directly. Or should he pay the invoice addressed to me directly from his account?
If your friend wants to buy a laptop, what's the point of getting the bill and you paying? What is the point of buying and paying for a laptop and the bill that goes to you. Doesn't he have any way to buy the laptop directly? In that case you would have to issue an invoice to him. Your invoice together with the bank statement would then be his receipt for the tax return.