Temporary VAT reduction by 3% until 31.12.2020

My GÜ has refused to turn the flat-rate contract into a contract covering several partial services.

Understandably. The entire contract would have to be rewritten, which then has to be reviewed by a lawyer and the tax advisor. In addition, the processes would have to be adjusted. And ultimately, there is still the risk that the tax office will demand the 3% again in an audit in 4 years.

Rewriting the entire contract is unlikely to be done by anyone. But commissioning the earthworks, basement, floor slab, or shell construction as individual services should not overwhelm the average general contractor (GU/GÜ), especially since these (first mentioned) services are often not part of the house contract (or price) anyway.

I have a question:

We have done the planning, structural engineering, etc. with a company and received a final price, but we pay the individual trades directly to the executing firms. So the electrical company sends us its own invoice, the plumbing company its own invoice, and so on. The invoices are checked by our planning company and then forwarded to us.

We have just received an invoice from the plumbing company for a partial payment. Invoice date: 01.07 - service date 06.2020. The plumbing company's service is not yet completed; so far, these are only various under-plaster works which we have not individually accepted in any way. The invoice is issued with 19% tax.

Is this correct?

I have a question:

We planned, did the static calculations, etc. together with a company and were given a final price, but we pay the individual trades to the executing companies. So the electrical company sends us its own invoice, the sanitary company its own invoice, etc. The invoices are checked by our planning company and then forwarded to us.

We have just received an invoice from the sanitary company for a partial payment. Invoice date: 01.07 - service date 06.2020. The service of the sanitary company is not yet completed, these are so far only various rough plastering works which we have not accepted individually in any way. The invoice shows 19% tax.

Is this correct?

I would complain

I would first suspect a typo.

I would simply deduct it from the invoice myself. Then they can explain why they want more taxes.