VAT - pre-registration

VAT is also called VAT. Subject to it Deliveries and other services, the importation of goods from the non-EU third country (the resulting import VAT is taxed by customs) and the purchase of goods from the countries of the European Union (so-called intra-Community acquisition). Amount of tax General tax rate: 19 percent Reduced tax rate: 7 percent It applies, for example.B to the supply of almost all foodstuffs (excluding beverages and catering) as well as to local public transport, rail transport and sales of books and newspapers. Temporary reduction of tax rates from 19 to 16 percent and from 7 to 5 percent from 1 July 2020 to 31 December 2020. For restoration and catering services (with the exception of beverages), the tax rate of 5 percent applies from 1 July 2020 to 31 December 2020 and the tax rate of 7 percent from 1 January 2021 to 30 June 2021. From 1 July 2021, restoration and catering services will be subject to the 19 percent tax rate. Companies must pass on VAT to the tax office. In return, however, they can recover input tax, i.e. VAT on incoming invoices.

invoices, contracts or similar if necessary

They carry out a commercial or professional activity independently. Commercial or professional is any activity which is intended for the purpose of generating revenue on a permanent basis. The ability to be an entrepreneur is owned by all persons (individuals operating a business within the meaning of the UStG, e.B. retailers, craftsmen, homeowners), legal entities (e.B. AG, GmbH, cooperatives, registered associations, foundations) and associations of persons (e.B. GbR, OHG, KG).
If the sales tax for the previous calendar year is more than 7,500 euros, pre-sales vat must be submitted monthly in the current year. If the previous year's tax does not exceed EUR 1,000, the tax office can exempt you from submitting pre-sales VAT. In this case, only one annual declaration is required. If you have a surplus of more than 7,500 euros for the previous calendar year, you can choose the calendar month as the pre-registration period instead of the calendar quarter. If you are the founder of a company for the first time to take up a professional or commercial activity, you must submit monthly sales tax pre-registrations in the year of the start-up and the following calendar year. You have to pay the self-calculated tax.

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Lower Saxony Tax Office

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