Withdrawing or giving away goods: § 3(1b) UStG

The lesson55
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 · 371 words · 6 min

Test yourself

Question 1 of 6

Why does the law tax a withdrawal although nobody pays?

because every movement of goods is taxablebecause the goods were relieved of VAT on purchase and would otherwise be consumed privately untaxedbecause the trader must issue himself an invoice

Question 2 of 6

A manufacturer hands out samples to retailers so they can test the product. What applies?

a deemed supply under number 3no deemed supply; samples for the purposes of the business are excludeda withdrawal under number 1

Question 3 of 6

A trader moves a car he bought from a private seller without input-tax deduction into his private property. What follows?

a taxable withdrawal at the purchase priceno taxable withdrawal, because the car gave no right to deduct input taxa withdrawal at half the purchase price

Question 4 of 6

A gift to a client costs €120 net. What applies for VAT?

input-tax deduction and a deemed supply on €120no input-tax deduction and therefore no deemed supplyinput-tax deduction without a deemed supply

Question 5 of 6

A retailer withdraws goods he bought for €800 net that today cost €950 net to buy; his shop price is €1,400. Which taxable amount applies?

€800€950€1,400

Question 6 of 6

With monthly returns, when does the tax on a withdrawal made on 14 March arise?

at the end of Marchwith the next customer paymentonly with the annual return

Back to the programme Module 2 — nextPrivate use, free services and the minimum taxable amount

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