We would like to draw your attention to some necessary, short-term changes in invoicing resulting from the VAT change on 1 July.
\nThe 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.
\nWhen 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.
\nFor 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.
\nAll subsequent deliveries that do not include any services before 1 July can then be invoiced in the usual compact manner with an outgoing invoice.<\/p>\n
We ask for your understanding and are available to answer any questions at any time.<\/p>","protected":false},"excerpt":{"rendered":"
Wir möchten Sie hiermit auf einige notwendige, kurzfristige Änderungen in der Rechnungslegung hinweisen, die sich aus der Mehrwertsteueränderung zum 1. Juli kurzfristig ergeben. Für alle Unternehmen stellt die Neuerung, schon allein aufgrund der extrem kurzen Vorlaufzeit, eine Herausforderung dar. Maßgeblich für die Zuordnung des jeweiligen Steuersatzes ist grundsätzlich der Zeitpunkt der Ausführung der jeweiligen Leistung. […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_ayudawp_aiss_exclude":false,"_ayudawp_aiss_summary":"","_ayudawp_aiss_summary_provider":"","_ayudawp_aiss_summary_hash":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-10003","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"\n