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Thank you for the detailed response. Although the acceptance was carried out with our site manager, we signed the acceptance protocols for the individual trades of the individual companies. So we acknowledged the work of the individual companies as OK. I just spoke with our site manager again. He said that the invoices are incorrect because the date of acceptance applies here as well, the craftsmen probably don't know any better, and of course it is associated with additional effort to correct the previous invoices. Therefore, I will first transfer the 16% and send an email with detailed amounts afterwards so that the companies know how this amount was calculated.

Even if it does not affect us, what exactly do you mean here:

was this now the acceptance between you and the site manager or [...]? The former would mean that the invoices are correct

Isn't it always the case that the time of acceptance applies?

Yes, but if the trades have already delivered in the first half of the year and these have practically already been accepted by the site manager, then the invoices would theoretically be correct. Who do you have the contract with for the individual trades? Also with the planning company? Or a separate contract with each trade? Incidentally, it should be clear that no forum can provide professional advice. We are all just speculating here.

Yes, but if the trades already delivered in the first half of the year and these were practically already accepted by the site manager, then the invoices would theoretically be correct. With whom do you have the contract for the individual trades? Also with the planning company? Or a separate contract with each trade? Incidentally, it should be clear that no forum can provide professional advice. We are all just speculating here.

As I said, the site manager looked at it together with us last week. We do not have contracts for individual trades. We only have a contract with the planning company for a large sum. I do not expect professional advice from a tax advisor, but it could have been that someone has already been through a similar situation.

A contract only for the planning or for the construction of your house? A contract does not have to be in writing. Who commissioned the trades? If the contract for the construction of the house is with the planning company, I honestly find it surprising that you are supposed to pay the trades individually. Sounds like a really exotic arrangement.

A contract only for the planning or for the construction of your house? A contract does not have to be in writing. Who commissioned the trades?

A contract for the construction of the house including the planning. The trades were commissioned by the planning company.

If the contract for the construction of the house is with the planning company, I honestly find it surprising that you are supposed to pay the trades individually.
Sounds like a really exotic setup.

To be honest, I was not even aware of that when signing the contract. In our immediate area, several acquaintances have successfully and satisfactorily built with the construction company over the past two years, which is why the decision was made directly for the company without much detour.

Sounds like a really exotic construct.

Yes. A construction company once offered us such a construct. A contract is concluded for a general contractor, but the billing is done as if it were individual contracting. That’s why I didn’t let myself make a statement, because anything can be written in the contract. I now dare to doubt that a site manager has the tax knowledge to figure this out. I wouldn’t rely on that statement. When you transfer the invoices, take the entire net amount of the final invoice (provided the total sum is shown there), calculate 16% on it, and subtract all gross payments made. If you have agreed on a discount, the invoice becomes correspondingly more complicated because you then have to subtract the undiscounted amount.