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When German VAT arises: advances, corrections, vouchers
Accrual-based VAT: the supply, the partial supply and the advance payment decide the period of the tax

Module 122 min2566 wordsFree — no account

Accrual-based VAT: the supply, the partial supply and the advance payment decide the period of the tax

The lesson43
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 409 words · 7 min

Test yourself

Question 1 of 6

Question 1 of 6

A quarterly filer taxed on accrual repairs a heating system on 29 September, issues the invoice on 2 October and receives the money in November. When does the tax arise?

at the end of the third quarterat the end of the fourth quarter, because the invoice is dated Octoberonly on receipt of payment in November

Question 2 of 6

Question 2 of 6

What does the law require for a partial supply?

a payment schedule with several instalmentsan economically divisible supply and a separately agreed consideration for the parta separate invoice for every month

Question 3 of 6

Question 3 of 6

An advance invoice for 5,950 euros gross is sent in May and the customer pays in July. With monthly pre-returns, when does the tax on the advance payment arise?

at the end of Mayat the end of Julyonly in the period of the supply

Question 4 of 6

Question 4 of 6

How much VAT is contained in an advance payment of 2,380 euros gross at the standard rate?

380 euros452.20 euros2,000 euros

Question 5 of 6

Question 5 of 6

What must a final invoice contain when advance invoices were issued earlier?

only the remaining amount without any reference to the advance paymentsthe total price, from which the part-payments received and their tax amounts are deductedthe full tax on the total price, with no deduction

Question 6 of 6

Question 6 of 6

When may the customer deduct the input tax on an advance payment?

as soon as the advance invoice is availableas soon as it has paid, even without an invoicewhen the invoice is available and the payment has been made

Back to the programme Module 2 — nextWhen the consideration fails, changes or arrives as a voucher: section 17 and section 3(13) to (15) UStG

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.

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