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

It is very simple. The applicable VAT depends on the invoice date and is independent of the payment. The initial idea still does not work for (at least) 2 reasons: 1. The invoicing company must remit the calculated VAT immediately. This means that with a very long payment term, the VAT amount is financed in advance. Interest and liquidity burdens are so high that companies will only reluctantly engage in this on a broad scale. 2. As a client, accepting an invoice without objection before the service is rendered carries a risk. Taking this risk for a few percent is not advisable. Not only because the contractual partner can delay, but also because the money can be claimed if the contractual partner goes insolvent. The kitchen example of ordering in the second half of the year and delivering later is also simple: The immediate down payment is subject to the temporarily reduced tax, the final invoice in one or two years to the then applicable VAT. Again here: paying completely for a kitchen without having it is a false saving.

The kitchen example of ordering in the 2nd half of the year and delivery later is also simple: The immediate down payment is subject to the temporarily reduced tax rate, the final invoice in one or two years to the then applicable VAT. Also here: paying for the kitchen completely without having it is foolish saving.

Nothing is saved by this. In the final invoice, the down payments made so far including VAT are deducted, which means that in the end, with the final payment, the difference and thus a total of 19% is paid again. That is exactly the peculiarity with partial payments or down payments.

That is true in the case that gross prices have been negotiated. So agree on net prices.

That is true in the case that gross prices have been negotiated. So agree on net prices.

No, that is true completely regardless of that.

[saralina87 is completely right. You can argue however you want. That is simply the current legal situation.]

And anyone who digs a little will find many discussions on the internet exactly about this, which were conducted at the time of the VAT increase on 01.01.2007.