For the occurrence of the sales tax and the correct application of the tax rate, it depends on when the service has been carried out. The application of the relevant tax rate is independent of whether the entrepreneur makes his sales according to the payments received (actual taxation) or according to the agreed Remuneration (target taxation) is taxed, it is only important when the corresponding service is carried out according to sales tax regulations. The receipt of down payments or advance payments is also irrelevant for the final amount of sales tax. Go for the online tax services in this case.
For us this means:
- For us, only the date of completion is decisive for the tax rate.
- If your project is handed over to you and accepted by you during the period of the reduced VAT, the reduced tax rate counts both for the final invoice and retrospectively for