Temporary VAT reduction by 3% until 31.12.2020

The progress invoices already include items such as "completion of the shell construction work," "completion of the screed work," and so on. However, the contract states for the final invoice, which is still outstanding, "final payment after acceptance and final invoice" in the amount of 5%. There will therefore be a final acceptance of all contractual services from the foundation slab to the exterior plaster. On the internet, you often read that if a lump sum price including VAT was agreed upon, the VAT reduction may not be applied retroactively to progress invoices already paid. However, mine explicitly states "lump sum price xxx incl. 19% VAT."

What does your GU say about it? Have you already talked to him?

no, but I think he knows just as much legally as I do :P

At least his tax advisor will hopefully know how he has to remit the VAT^^

I am concerned about the repayment of the 3% on the already paid installment invoices. I thought maybe someone here knows that...

has already answered the question.

The date of service delivery applies. Date of service delivery = acceptance of the service performed.

If you have already made advance payments, the central question is whether the individual trades have been finally accepted by you or whether the acceptance of the individual and already paid trades takes place or is documented at the end with the final acceptance.

If the latter is the case, you only have to pay 16% VAT on the total price. The 3% overpaid from the individual installments will be credited accordingly, so that the final last installment is reduced accordingly.

However, only the contract and the general contractor or their tax advisor can finally answer the question for you. The general contractor must justify to the tax office at the end why only 16% VAT was payable on everything even though individual trades were already accepted and paid before 01.07.2020 (= date of service delivery).

The question is probably also whether you signed individual acceptance protocols or not.