Origin of sales tax (Germany)

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For the formation of the VAT applicable in Germany that the VAT with the end of the reservation period occurs in which a power ( supply or other service has been executed) (= taxation according to agreed charges = target taxation , § 13. 1, no. 1a S. 1 UStG ). If the entrepreneur pays tax based on the payments received (= taxation according to the collected payments = actual taxation , § 13 Paragraph 1 No. 1 b UStG ), sales tax arises when the payment has been received.

Debit taxation

Problem

In the case of debit taxation, sales tax arises at a time when it is not yet clear what the recipient of the service will spend. A forecast problem arises here because the service (and thus the tax incurrence) differs from the point in time at which the remuneration was received. The entrepreneur is obliged to determine the remuneration. If this ultimately deviates from the agreed and taxed amount, a correction must be carried out in accordance with Section 17 UStG .

The sales tax arises regardless of whether an invoice has been issued. If the amount of a fee agreement is not yet in place, the tax will be in the amount of the expected fee. Despite the unambiguous rules on debit taxation, it has emerged in practice that the tax is only declared in the pre-registration period in which the invoice is issued. The invoice date is often in a different pre-registration period than the service date. In today's practice, the direct coincidence between the service and the remuneration agreement is only given in cash transactions .

exception

If the fee or part of the fee ( Section 10 , Section 11 UStG) is received before the service is performed, the sales tax arises at the end of the pre-registration period in which the fee was received. This is the so-called actual taxation of down payments ( Section 13 Paragraph 1 No. 1a S. 4 UStG).

The deposit does not have to be paid in cash, it can also be a delivery or other service.

Partial services

The target taxation also applies to partial services. A partial service exists if the fee is agreed separately for certain parts of a service ( Section 13 Paragraph 1 No. 1a S. 3 UStG). The partial service is treated as an independent service with regard to the tax accrual. In this case, sales tax arises at the end of the pre-registration period in which the partial service was carried out ( Section 13 (1) No. 1a sentence 2 in conjunction with sentence 1 UStG).

Time of performance

First of all, a distinction must be made as to whether the turnover is a delivery or another service.

→ for deliveries

  • Deliveries are deemed to have been carried out when the recipient of the service gains control of the item to be delivered. In the case of successive deliveries, the time of each individual delivery is decisive.

→ for other services

  • In the case of work, the time at which it is completed applies.
  • In the case of toleration and omission payments, the time limit applies; in the case of services without a time limit, they are deemed to have been carried out immediately (as soon as the agreement comes into force).
  • For commercial agents , the execution of the brokered business is decisive.
  • For commercial brokers , the issuing of the contract note is decisive.

Actual taxation

In this case, the sales tax owed by the entrepreneur is only to be paid once he has received the money from the recipient of the service.

requirements

The tax office can, upon request, permit an entrepreneur

  • whose total sales in the previous calendar year did not exceed EUR 500,000 or
  • who is exempt from accounting according to § 148 AO and does not do so voluntarily or
  • Generates sales from a freelance activity ,

can calculate the tax according to the received considerations ( § 20 No. 1-3 UStG).

Effects

The tax therefore only arises at the end of the pre-registration period in which the consideration was received . The amount notified to the debtor on an invoice is not considered to be received, but the amount actually received by the payee; Unpaid bills do not result in taxation.

Actual taxation may only affect the time of taxation. It must not lead to any other result than the debit taxation. In the case of tax rate changes in particular, the actual taxation does not result in a different tax rate to be applied.

Time of collection

In the case of transfers to a bank account, the time of receipt is the time of credit. Exploited are also amounts which the debtor the creditor credited on the due date if the amounts the claimant from now on for use are available (see. BFH -judgment of 24 March 1993, XR 55/91, Federal Tax Gazette II p 499) .

Further creation rules

Individual transport taxation

For the carriage of persons in the occasional services with buses that are not registered in Poland, the tax becomes chargeable at the time in which the bus and coach inland reaches ( § 13 para. 1 no. 1c VATA).

Free value transfer

The tax arises at the end of the pre-registration period in which the free valuation was carried out. Since there is no cash flow here, the time of receipt cannot be used. The tax arises both in the case of debit taxation and in the case of actual taxation always at the end of the pre-notification period in which the tax liability is fulfilled.

Intra-Community acquisition

For intra-community acquisitions, the tax arises when the invoice is issued, at the latest at the end of the calendar month following the acquisition. Here, too, there is no difference between target taxation and actual taxation. The time of purchase is identical to the time of delivery ( Section 13 Paragraph 1 No. 6 UStG).

Individual vehicle taxation

The tax for the taxation of new vehicles ( § 1b UStG) arises on the day of purchase ( § 13 Paragraph 1 No. 7 UStG).

See also

Web links

Individual evidence

  1. A 13.1 para. 1 p. 3 UStAE
  2. Nieskens in: Rau / Dürrwächter, Value Added Tax Act, Commentary, Section 13 UStG, RZ 56 ISBN 978-3-504-24062-2
  3. Nieskens in: Rau / Dürrwächter, Value Added Tax Act, Commentary, Section 13 UStG, RZ 57 ISBN 978-3-504-24062-2
  4. Finance and Taxes, Volume 2, Völkel u. Karg p. 484 ISBN 3-7910-2367-5
  5. Finances and Taxes, Volume 2, Völkel u. Karg pp. 482-483 ISBN 3-7910-2367-5
  6. A 13.1 para. 2 sentence 1 UStAE
  7. A 13.1 para. 2 p. 3 UStAE
  8. BFH VR 4/09 (BStBl. 2013 II p. 590)
  9. Finances and Taxes, Volume 2, Völkel u. Karg p. 485 ISBN 3-7910-2367-5
  10. A 13.6 para. 1 p. 3 + 5 UStAE