Temporary VAT reduction by 3% until 31.12.2020

Why? It exactly reflects what was already stated here before: Namely that VAT is due upon final delivery of the service. And that is, in the case of the house, the acceptance.

Yes - of course 16% will be on the final invoice. The question discussed here, however, is who gets the 3%, and that will not be regulated across the board.

And thanks to , who brings a lot of expertise to the discussion here!

the link doesn't work for me, or it looks like the content has been deleted.

I had already tried to summarize it here:



Unfortunately, I think there are currently 3 or 4 threads on the topic, and in each one it starts over every three days. Most of the questions could be answered by reading through (at least the current opinions).

It’s not long now, then we should know more.

For everyone with existing contracts with partial payments made, etc., with acceptance after 01.07., the draft foresees the adoption of the regulation from the last VAT increase. Keyword: 4-month rule.
Whether that will happen, we still don’t know.

And thanks to , who brings a lot of expertise into the discussion here!

You're welcome, it's nice to be able to contribute something meaningful even if you don't understand much about construction.

bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2020-06-12-befristete-Senkung-umsatzsteuer-juli-2020.pdf?__blob=publicationFile&v=3

Next attempt with the link. It is not the draft law, but actually the more interesting application notice. Apparently, they have the problem that until the law is passed shortly before July 1st, they are only allowed to call it a "draft"...

I'm curious to see how long the link will remain.

And yes, at first glance nothing has changed compared to the last status.