Tax period

from Wikipedia, the free encyclopedia

The tax period is determined in § 16 UStG for sales tax law. As a rule, it corresponds to the calendar year. If the business activity is only carried out during part of the calendar year, this period is the taxable period. The tax code also uses this term without defining it.

A sales tax return or any other tax return must be submitted for the tax period.

See also

Individual evidence

  1. ↑ Section 16 (1) sentence 2 UStG
  2. ↑ § 16 Paragraph 3 UStG
  3. ↑ § 18 para. 3 sentence 1 UStG , § 149 AO