Old part tax
The old part tax (also known as old part tax , exchange old part tax or exchange procedure ) is a special form of sales tax in the motor vehicle industry in German sales tax law . It arises when customers have parts of a motor vehicle exchanged, based on the value of the original new part. This tax is paid by the workshop or dealer to the tax office and listed separately for the customer on the invoice.
Legal basis
When exchanging parts of a motor vehicle, there is an exchange with cash posting for sales tax purposes. This sales tax assessment goes back to a ruling by the Federal Fiscal Court in 1962 and means that the motor vehicle entrepreneur receives the old part in need of repair and the difference between the two values in cash from the customer in return for the new part. The handing over of the old part by the customer triggers sales tax, which is to be calculated by the motor vehicle entrepreneur.
In addition to auto repair shops , vehicle and parts manufacturers as well as wholesalers are also considered to be motor vehicle entrepreneurs . In addition to passenger cars , trucks and motorcycles , the term “motor vehicle” in the sense of the regulation also includes so-called self-propelled machines within the meaning of Section 3 (2) No. 1a FZV , e.g. B. tractors or combine harvesters, but also motor boats and airplanes.
Determination of the tax
The old part tax corresponds to the current full sales tax (currently 16%) on the assessment basis , which is to be determined in accordance with Section 10 (2) sentence 2 UStG . The assessment basis is an average value which is defined as 10% of the list price of the equivalent new part (without discounts and without sales tax).
Example invoice:
1 Austauschmotor 1.000,00 € + Umsatzsteuer 16 % 160,00 € + Umsatzsteuer auf den Wert des Altteils von 100 € (10 % von 1.000 €) 16,00 € --------------------------------------- Bruttosumme 1.176,00 €
Procedure
The sales tax payable on the surrender of the old part is to be listed separately by the motor vehicle entrepreneur on the invoice, recorded separately in the bookkeeping and paid to the tax office as part of the advance sales tax notification. If the customer is himself an entrepreneur entitled to deduct input tax, he can claim the old part tax as input tax .
If the customer is a farmer and forester who pays flat-rate tax on his sales in accordance with § 24 UStG , he is not entitled to any input tax deduction. In these cases, the motor vehicle entrepreneur has to credit the farmer and forester with 10.7% of the old part value, so that the result is a old part tax of 8.3%. Private customers and entrepreneurs, who are not entitled to input tax deduction, pay 19% sales tax on both the new part and 10% of the value of the new part, which corresponds to a charge of sales tax of 20.9% of the net price of the new part.
term
The common term used part tax is misleading because in most cases the tax is calculated on the basis of the price of the new part that is installed in exchange, and not on the old parts that have been removed and assigned to the workshop.
literature
- Sales tax application decree (UStAE), available on the website of the Federal Ministry of Finance .
Individual evidence
- ↑ Exchange procedure, motor vehicle industry / 7 What the service recipient must take into account in the exchange procedure. In: www.haufe.de. Retrieved July 14, 2017 .
- ↑ § 3 Paragraph 12 Sentence 2 UStG i. V. m. Section 10.5 Paragraph 3 Sentence 1 UStAE
- ↑ BFH judgment of May 3, 1962, Az. V 298/59 S, BStBl. 1962 III p. 265.
- ↑ Section 10.5 Paragraph 3 UStAE
- ↑ Section 10.5 Paragraph 3 Sentence 7 UStAE
- ↑ § 1 b Abs. 2 S. 1 UStG
- ↑ Section 10.5 Paragraph Sentences 4 and 5 UStAE
- ↑ Section 10.5 Paragraph 3 Clause 9 No. 1 Clause 2 UStAE (with example)
