Reduced value-added tax until the end of 2020. Procedure for invoices?

I am supposed to pay 12% completion of the basement slab, 12% completion of the basement floor, and 22% completion of the shell.

All of this should take place at the questioned point in time. It is all clearly completed and distinguishable. Just my layman's opinion....?

I don't think it will be like that. Or have you concluded a separate contract for each stage of construction progress?

I guess and claim that most contracts here are concluded according to the Construction Contract Procedures (Baugesetzbuch) and are therefore contracts for work. Then I would argue that payment becomes due upon final acceptance and that this is the decisive point in time.
However, there are indeed quite extensive regulations regarding interim acceptance, etc. So just a guess.

VAT is due on delivery and/or service. The delivery must have taken place, the service must have been provided. So, service provided in June, invoice issued in July, 19%. Service provided or goods delivered in December, invoice same month 16%, invoice January also 16%.

It will all become clear, just have a little patience. The ink isn't even dry yet, the Bundestag/[Rat] still has to approve it ...

In any case, the mid-year, very short-term change of the VAT rates and the reversal after 6 months is a nightmare in terms of technical effort! The accountants and tax auditors will also enjoy dealing with it for many years to come.

Why is a third thread being opened now?

because I did not see the thread in the subforum " ". Where is the third one?

because I didn't see the thread in the subforum " ". Where is the third one?

Under "Baukosten/Förderungen"...

https://www.hausbau-forum.de/threads/temporaere-MwSt-Senkung-um-3-bis-31-12-2020.35215/page-4