A work delivery shall be deemed to have been performed as soon as the Client is able to dispose of the work completed in accordance with the order in his own name, i.e. as a rule upon handover and acceptance. The form of acceptance is not important. It can also take place tacitly through the use of the work. Residual work or subsequent improvements, on which the intended use is not dependent, do not prevent the performance of the service.
Hinweis
Die genannten Rz. beziehen sich auf das BMF-Schreiben vom 30.06.2020 a.a.O.
Merkblatt zur Umsatzbesteuerung in der Bauwirtschaft, BStBl I 2009, 1292