VAT Rate - BU Austria / House - Germany

Hello everyone

First of all, congratulations on this forum. We have been silent participants for a while, but now that things are starting for us, a few questions will surely arise.

Here is the first one:

The following situation:

Construction company = Austria
House construction/residence = Germany

Which VAT amount is correct? 20% Austria or 16% Germany?

Thank you and best wishes

To my knowledge, 20%. It should be like buying windows in Poland - then 23% are also due for the end consumer.

But since your house definitely won’t be finished this year, 19% are due next year anyway (instalment payments don’t help).

Hello

Thank you very much for the response.

What the Austrian company is carrying out will be completed this year 2020.

Regards

is wrong this time.

In the USTG a distinction is made between delivery and other services.
The delivery of windows is therefore to be treated completely differently than a construction service, which is to be treated as another service.
According to §3a (3) No. 1 USTG, the place of another service related to a property is at the location of the property.
Accordingly, an Austrian construction contractor must show German VAT if the construction service is carried out in Germany.

A small addition: my statement only applies to a general contractor and not to a property developer.
The property developer would not show any VAT.

: True. I looked it up again. The Munich tax office is responsible for Öschi.

A construction service is performed on a construction site, so the confirmation of arrival should be easy to provide. I assume that the client is taxable in Germany and not Austrian again, because then one could easily go crazy with the action.