We would like to draw your attention to some necessary, short-term changes in invoicing resulting from the VAT change on 1 July.
The change poses a challenge for all companies, if only because of the extremely short lead time. The decisive factor for the allocation of the respective tax rate is generally the time at which the respective service is performed. This determines which tax rate is used to calculate the turnover or deduct input tax.
When implementing the changeover on 1 July 2020, we will have to ensure that we charge you the correct tax rate according to the time of performance. For this purpose, it will also be necessary in some overlapping cases to issue two invoices instead of one as before. This serves to clearly delineate the respective time of performance.
For example, this could be a warehouse bill from June until after 1 July or, for example, a sea freight shipment that arrives at the seaport in June but is not delivered until July.
All subsequent deliveries that do not include any services before 1 July can then be invoiced in the usual compact manner with an outgoing invoice.

We ask for your understanding and are available to answer any questions at any time.