So if I order and prepay a kitchen in May (with 19% on the offer, but it will be delivered in October), is it possible that in the end we only have to pay 16% VAT?
that will be the case. I, however, who ordered the kitchen between July and Dec 2020 and it will only be installed in 2021, will have to pay 19%. according to the status here in the forum. apparently it was the same with the last similar tax reduction.
well, but with the final invoice 2021 with the date of service 2021, 19% is due on the total amount. If a 100% down payment at 16% was made, the tax difference must be paid afterwards. Or am I wrong? In summary: there is no legal way to benefit from the 16% if the service is provided only in 2021
well, but for the final invoice 2021 with service delivery date 2021, 19% are due on the total amount. If a 100% prepayment at 16% has been made, the tax difference must be paid afterwards. Or am I wrong? In summary: there is no legal way to benefit from the 16% if the service delivery is only in 2021
Yes, that is true. The trick will be to distinguish partial services from prepayments, as VAT would not be claimed afterwards for partial services. Unless the BMF takes pity and there is a complete simplification and transitional regulation.