It is specified which sales do not have to be taxed (4 UStG). This includes deliveries outside the EU and sales from the aviation and shipping industries. Even within the Community (EU) supplies are exempt from VAT. On the other hand, a tax must be paid on an intra-Community acquisition. Intra-community deliveries are not subject to VAT. All EU member states belong to the intra-community area. However, the tax is due on the purchase of goods from this area.
For the Companies
Companies that are exclusively non-profit or church-based can apply for a tax break. To do this, the following requirements must be met according to 4a UStG:
- the delivery must have been taxable,
- the tax must be shown separately on the invoice,
- the tax must at importation or acquisition made have been,
- the goods must ultimately serve charitable, humanitarian or educational purposes in a third country,
The acquisition or delivery must not have been carried out by a person in the context of an economic business operation and by a legal person under public law not in the context of their company, and the stated requirements must be proven.
Some sales are exempt from value added tax if they are acquired within the Community. These include B. Sales from transactions in securities and the brokerage of these.
How much is the VAT in Germany? It is 19 and 7%, respectively
Section 12 (1) of the UStG also stipulates that the current value added tax in Germany is 19%. According to 14b UStG, the entrepreneur has to issue invoices and keep them for ten years. The entrepreneur is only entitled to deduct input tax once an invoice has been received. For the sales tax calculator this is important.
If the entrepreneur wants to deduct input tax, he must in advance that process login. This must be submitted online to the tax office by the tenth day after the end of each pre-registration period. According to Section 18 (2) UStG, the respective pre-notification period is based on each calendar quarter.
If the input tax to be registered is over 7,500 euros, the respective calendar month should be selected as the pre-registration period. The law does not recognize a VAT number, it speaks of a “VAT identification number” (22d; 27a UStG). In contrast, the tax office also has a tax number. Under the former, the entrepreneur appears abroad.
The Federal Central Tax Office can issue companies with a VAT identification number on request. This must be sent in writing to the authorities with the company’s tax number.
Anyone who does not issue an invoice on time or who does not keep it for ten years risks a fine of 5,000 euros. The same applies if input tax has not been registered in due time (26a UStG).