VAT reduction during house construction

There will certainly be explanations in the next few days and the BMF will probably comment on it. We are currently in the middle of construction. Individual contracting. At the moment, 4 trades are working alternately or are about to start. There are construction contracts with them. Partial payments have been made in some cases. None of the 4 are finished yet. Now the question is, when is it a partial payment and when is a completed partial service. I haven't quite understood the difference yet. I looked at the first timesheet from sanitary/heating. It says "Invoice for services rendered in the period from to". Below "Partial payment". More precisely defined as "for delivered and installed sanitary and heating material". This is the rough installation. Nothing is functioning yet, of course. So partial service or partial payment? That will probably be the crucial question later, right?

I looked at the first partial invoice from plumbing/heating. It says "Invoice for services rendered in the period from to". Below "Progress payment". More precisely defined as "for delivered and installed plumbing and heating materials". This is the rough installation. Of course, nothing is functioning yet. So partial service or progress payment? That will probably be the crucial question later, right?

Progress payment - it must be a uniform, economically delimited service. Just delivering materials unfortunately does not count. But: A BMF letter will definitely come and I really hope for some sort of simplification rule. The VAT special auditor from the neighboring office has been considering calling in sick for half a year already, after the phone was ringing non-stop practically all day today.

Partial payment - it must be a uniform, economically delimited service. Just delivering materials unfortunately does not count.

That would be nice... Was it July 11th or ? I think I really have to hurry up.

With the architect, it is logically different. He issues a partial payment for service phase x - y. That is delimited because that part is completed.

Now you really need to get a move on! I can only recommend the [UStAE] for [Paragraph 13 UStG] – it also contains examples. It will surely help one or the other.

I can only recommend the UStAE on Paragraph 13 UStG - it also contains examples.

Just skimmed through it and immediately found a passage that explains the services according to HOAI. That these are not considered partial services contrary to my expectations just because they are divided into service phases... at least that is my initial understanding.

Thanks for the tip!

I probably have bad luck.
In my contract it says:
Fixed price xxx including [Mehrwertsteuer]

We do have installment payments with [ausgewiesener Mehrwertsteuer], but I think that will definitely be adjusted by the [Gu] then.