Temporary VAT reduction by 3% until 31.12.2020

  • Erstellt am 2020-06-03 22:46:58
K

kati1337

2020-10-05 07:36:10
  • #1
Yes, I also understood that the time of acceptance counts. To my surprise, invoices were included again in the final invoice and VAT was corrected, which were related to the ground works at the start of construction. I had already paid them separately (as an "invoice," not as a partial payment), but apparently the acceptance counts here as well, which for us was in September. So the item appeared again in the final invoice and we received the VAT difference back. I was surprised. Otherwise, our final invoice came out exactly as expected, with 16% VAT. Contract from January, acceptance in September.
 
W

WildWestWorker

2020-10-05 21:32:36
  • #2
I have not yet spoken with the construction company about the VAT issue because I want to do some research first and maybe present arguments for the 16% VAT. If the construction company insists on the 19% VAT, I wonder what benefit they have other than paying more tax. Specifically, we are talking about €69,350 (19%) and €47,304 (16%), which makes a difference of €22,046. The tax is a constant item for the construction company, right? What other advantage does the construction company have? Am I overlooking something here? If the construction company does not agree to the VAT reduction, I could propose splitting the tax savings 50/50 to create a win-win situation. I wasn’t counting on the money anyway, and every euro (we’re talking about over 10k) would be nice to have. What the bookkeeper/tax advisor of the construction company does with it is hopefully not my problem...
 
K

kbt09

2020-10-06 04:43:30
  • #3
The company may possibly be guilty of tax evasion if the invoicing etc. is done accordingly. There are simply regulations about when to charge 16% or 19% for which service. And, when was the acceptance date for you?

And this is documented in writing by all parties, and 19% applies in June.
The construction company is therefore on the safe side with 19%.
Because if a tax audit finds two years later that this was the decisive service provision date, you certainly won't want to pay the 3% additional tax afterwards – will you?
 
K

kati1337

2020-10-06 06:27:03
  • #4


As far as I understand, they basically have to pass it on to you if the acceptance date is in the second half of the year. If not, then neither you nor the construction company save any VAT. What counts is the service provision, usually with the acceptance in the case of house construction. If you do a separate acceptance for the follow-up work, then you could get an invoice for those services with a lower VAT. However, this would require that you refused acceptance in June for at least those services. If you accepted the work with defects and the construction company only makes corrections, you can’t do much.
 
T

ttiggerin

2020-10-06 11:13:31
  • #5
Even if it is just "small stuff," I have not yet found anything regarding the application of the numbers in the construction description. Assuming it says there that a door may cost 400 EUR gross and the prices include the current VAT of 16%, but the acceptance only takes place in 2021, would the gross amount remain or would it possibly even be 410 EUR (calculated: 400 EUR : 116 x 119) per door?
 
B

Ben-man

2020-10-14 15:14:17
  • #6
I am a bit confused because today we received three final invoices with 19% VAT from the shell builder, carpenter, and roofer. With us, each company issued progress invoices, but 5% of the total amount was withheld by us as a security retention until acceptance. We completed the acceptance of these three trades last week. All previous invoices were charged at 19% VAT throughout the year, so I assumed that the previous VAT would be adjusted in the final invoices received today. However, this is not the case for any of the three invoices; all companies also charged the remaining 5% at 19%, with no sign of 16% on the previous invoices.

Did I misunderstand something or did all three companies really issue incorrect invoices?
 

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