Temporary VAT reduction by 3% until 31.12.2020

2020-07-06 20:19:23

Sounds like "it's worth a try, the customer will just swallow it." At the first sign of resistance, a lot of goodwill might suddenly be shown. Well, definitely have it checked, gather arguments, and test the waters again before you go into direct confrontation mode...

2020-07-06 21:03:48

uh no, the general contractor is currently trying to charge twice. Now he charges 16% and pockets the rest himself, in January he charges again, because then the (already increased) net amount is retrospectively charged with 19%. So it's not the case right now that he's only collecting money that he would see anyway next year, but he's enriching himself and hiding it. Whether this is contractually permissible would have to be checked based on the contract. As a rule, it usually isn't.

This doesn't have to be the case. I have repeatedly said here that depending on the contract content, the gross amount can be decisive. In this respect, it can also be that he charges, for example, 10% of the gross amount and simply calculates the net from the gross amount. Of course, this initially results in a higher net price. However, this relativizes in the final invoice, because then he can only charge the agreed fixed price anyway.

2020-07-06 21:06:37

Your statement is not contradicted if I say "In aller Regel wird es das aber nicht sein".

2020-07-06 21:13:28

If you look at a final invoice, your solution simply cannot work. The final invoice first calculates the total amount. (In the case of completion in January 2021, with 19%) This must correspond to the contract. Afterwards, the gross deductions are subtracted, and the remaining payment stays. How should 3% be calculated again on an increased net amount?

2020-07-06 21:41:48

I'm not a certified tax expert, but from my point of view the now stated tax rate is "wrong" due to later acceptance and must be corrected. The tax office could complain if the net amounts suddenly change due to a tax correction.

2020-07-06 22:49:20

How does the whole thing behave when the final invoice is to be issued after acceptance of all services, but defects still exist? That means the actual service was performed before 1.7., and the remedy of the defects then accordingly later.

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Temporary VAT reduction by 3% until 31.12.2020

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