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

  • Erstellt am 2020-06-04 10:23:56

face26

2020-12-18 11:53:14
  • #1


Oioioioio :p ;)

Out of a hundred, under a hundred - what was that again.

Regardless of what would be legally correct, the calculation would be

Old gross price / 1.19 equals net price.

Net price x 1.16 equals new gross price.

A few other ways also lead to Rome.

How it is actually handled and what you agree on is, of course, another matter.
 

Alessandro

2020-12-18 11:56:49
  • #2
yes, I realized that after I had already sent the post :eek: :p
 

Boomercringe

2020-12-18 12:06:57
  • #3
So that sounds a bit adventurous.

However, I don't think the answer can be given here in a forum.

I assume the only option left for me is to go to the appropriate specialist lawyer.

Unfortunately, due to the topicality, no experiences can be read about the matter.
 

Isokrates

2020-12-18 18:08:32
  • #4
As already written here before, it is the same procedure as with the last VAT change.

Basically, it is like this for you:

If the construction company actually changes the contract retroactively (i.e. after 06/30/2020), agrees on partial services and settles with you accordingly – i.e. with 16% VAT – and no reservation of a subsequent claim of an increase in VAT to 19% by the tax office is agreed in the contract (if this is even legally permissible under civil law), then you are off the hook. The entrepreneur owes the legally correct VAT.

For the entrepreneur, the following applies:

If the partial services were agreed upon before 07/01/2020 or the agreement was changed to partial services before 07/01/2020, the tax office generally accepts this. Therefore, 16% VAT applies for all partial services rendered and accepted between 07/01 and 12/31/2020.

If the agreement was changed after 07/01/2020 until 12/31/2020, it depends on the reason for the change. Here, the tax office initially assumes that this is done to save taxes. Therefore, this would be rejected according to § 42 AO unless you can provide a plausible, understandable reason for the subsequent change of the agreement. I cannot think of a reason here, other than tax savings, for the client (builder) to agree to such a change. Keywords here are transfer of risk and start of warranty.

The forum naturally wants and must never replace legal advice.

The question is only what you, as a private person, hope to gain from such advice now? In my opinion, the entrepreneur needs the advice here, and a good one, if he does not want to end up as a loser in the next company or VAT special audit.
 

Schimi1791

2020-12-18 18:48:02
  • #5
Today, the craftsman informed me that everything delivered or performed this year will be charged with 16% VAT. So if - anything - is delivered this year but installed only in 2021, the tax has to be split (16% / 19%) ... :) So it depends on the date of invoicing.
 

Nordlys

2020-12-18 18:52:41
  • #6
No, based on the service date. Example. Farmer stores a caravan. Winter 20-21. He invoices in April 21. The customers receive an invoice for October to December with 16%, for January to March with 19%.
 

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