Temporary VAT reduction by 3% until 31.12.2020

, provided that no explicit options for changes are stipulated in the contract."

Is there anything about this in the contract?
When was the contract concluded (see §29 USTG)?
w w w.gesetze-im-internet.de/ustg_1980/__29.html

Hello everyone,

I have understood the part about 16% vs. 19% so far, and our construction company has also settled it that way in the final invoice. However, I am still unclear about the supplementary offers. For example: We received a supplementary offer for earthworks that were completed and paid for in November 2019. Of course, with 19% VAT. There was no separate date for the acceptance of the earthworks. The acceptance of the entire house was last week. Does the supplementary offer now count towards the overall package, meaning the date of the earthworks service would also be August 2020? In that case, the VAT for the supplementary offer would have to be corrected as well. Or is it considered a separate service for tax purposes, even though we did not have a separate acceptance for it?

Best regards
Mr. Stein

In my opinion, these are services outside the contract. You are receiving a separate offer and are approving this order. You also theoretically have the option to outsource the additional earthworks.

It might be different if you already have this as an optional choice with fixed prices in the contract. For example
-each additional socket costs €60
-beech staircase is included - upgrade to oak staircase €5000

But this is just my own opinion. More detailed information can be obtained from the tax advisor you trust.

Is there anything about this in the contract? When was the contract concluded (see §29 USTG)? w w w.gesetze-im-internet.de/ustg_1980/__29.html

Only one sentence, how long the price is valid, that is, how long the construction company considers itself bound by it. The contract was concluded in the previous year.

In my BU contract it says a "flat rate of xxxx incl. 19% VAT". Then there are 10 installment invoices, of which 8 have already been paid with 19%. Is the VAT reduction still applicable to the installment invoices already paid? PS: due to time constraints, I unfortunately have not read the entire thread.

If the progress invoices do not include a specific service and these have been accepted, this should be settled at the end during the final acceptance or final invoice.
In principle, the date of fulfillment applies, which is effected by acceptance.