When German VAT arises: advances, corrections, vouchers
Under accrual taxation, German VAT arises at the end of the pre-return period of the supply, whenever invoice and payment come. Advance payments are taxed in the period in which the money arrives, partial supplies stage by stage, and the final invoice deducts the advance payments with their tax. The second module covers the correction under section 17 UStG for cash discounts, bad debts and cancelled advance payments, plus single-purpose and multi-purpose vouchers: one is taxed on sale, the other only on redemption. Two modules, each with a fully worked case study.
Intermediate2 modules42 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- determine the moment at which VAT arises under accrual taxation and assign it to the correct pre-return period
- explain why neither the invoice date nor the receipt of payment moves that moment
- distinguish genuine partial supplies from mere instalments paid towards a single supply
- tax advance payments in the period in which the money arrives, invoice them correctly and deduct them in the final invoice
- correct a change in consideration under section 17 UStG in the period in which it occurs, and not retroactively
- distinguish irrecoverability from mere late payment and plan for the tax arising again on later payment
- correct an advance payment properly when the supply is never carried out
- distinguish single-purpose from multi-purpose vouchers and know when the tax arises for each and how it is measured
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountAccrual-based VAT: the supply, the partial supply and the advance payment decide the period of the taxWhat you will be able to do
- determine the moment at which VAT arises under accrual taxation and assign it to the correct pre-return period
- explain why neither the invoice date nor the receipt of payment moves that moment
- distinguish genuine partial supplies from mere instalments paid towards a single supply
- tax advance payments in the period in which the money arrives, invoice them correctly and deduct them in the final invoice
- Module 220 minIncluded in the full courseWhen the consideration fails, changes or arrives as a voucher: section 17 and section 3(13) to (15) UStGWhat you will be able to do
- correct a change in consideration under section 17 UStG in the period in which it occurs, and not retroactively
- distinguish irrecoverability from mere late payment and plan for the tax arising again on later payment
- correct an advance payment properly when the supply is never carried out
- distinguish single-purpose from multi-purpose vouchers and know when the tax arises for each and how it is measured
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.