Temporary VAT reduction by 3% until 31.12.2020

Hello ,

on 6.07. you will hardly find anyone who has already had such a case examined by a lawyer.

A few questions:

- Developer or contractor (do you know the difference?)
- When was the contract signed?
- Were they really partial payments? Or deposits - progress payments?

So we will also receive future invoices at 16%, but since the house will be completed next year, the differences will then be added. So despite the 16% invoices, we will pay a total of 19%. Only those who accept the house between 01.07.20 and 31.12.20 benefit. That's correct, isn't it?

It's a shame that we don't benefit from it.

The final acceptance is planned for January 2021, but we pay depending on the construction progress, e.g. after pouring the foundation, the ceiling, erecting the roof structure etc, so depending on the trade, basically. The service per payment will thus be rendered in the 2nd half of the year. The last payment after handover in January must definitely be calculated with 19%, but the payments in the 2nd half of 2020 should in my opinion be taxed at 16% (which is also the case), only the net purchase price must not increase?!

Doesn't everyone pay according to the construction progress? No one pays everything from the beginning, right?

the net purchase price must not increase, right?!

Why not?
By the way, the general contractor is doing it quite cleverly. Otherwise, you would experience a nasty surprise in January 2020 when instead of a 5% final payment (gross), suddenly 10% (from the final payment and VAT back payment) are still due.

Enter "Unterschied Teilleistung und Anzahlung" into the search engine. You will find results relatively quickly.

A partial service is simply when this was contractually defined precisely and the partial service is also accepted. The warranty also begins at that time. If it is "only" a payment plan and the warranty begins with the final acceptance, then it is not a partial service in that sense.