Continuous services exist if other services (rent, leasing, maintenance, financial and payroll accounting) or a set of supplies are owed indefinitely or for a specified period. (margin no. 23 ff). Other services provided as a continuous supply are performed on the day on which the agreed period of performance ends. Recurring supplies are performed on the day of each individual supply (marginals 23 and 24). Exceptions exist for electricity, gas, water, refrigeration and heat supplies as well as waste water disposal (marginals 35 to 37). If services are provided on a monthly basis, the partial services for the months July to December 2020 are subject to the new tax rates. Contracts for continuous services may be invoices; in this respect, the tax statement must be changed if the service is subject to the new tax rates.
In the case of annual continuous services (e.g. 01.05.2020 to 30.04.2021), a shorter invoicing period may be agreed before 01.07.2020 (e.g. 01.05.2020 to 31.12.2020). The issuance of an invoice before 01.07.2020 in which the fee for this billing period is specified is also deemed to be an agreement (margin note 26). The same applies to agreements on a different accounting period before 31.12.2020 (margin note 47).
In the case of the letting of real estate, there are permanent services which are regularly provided in monthly instalments. If advance payments of service charges are also made in addition to the net rent, these are generally ancillary services that are also provided in the respective month (para. 4.12.1 (5) UStAE). Incidental cost prepayments or refunds for the year 2020 are subsequent changes to the assessment basis within the meaning of Section 17 UStG, which are to be distributed evenly over the periods of the year 2020 (margin note 27). The change takes place in the VAT period of the receipt/expenditure.
Die genannten Rz. beziehen sich auf das BMF-Schreiben vom 30.06.2020 a.a.O.
BMF-Schreiben vom 30.06.2020 zur befristeten Absenkung des allgemeinen und ermäßigten Umsatzsteuersatzes zum 1. Juli 2020, BStBl I 2020, 584
BMF-Schreiben vom 02.07.2020 zur befristeten Anwendung des ermäßigten Umsatzsteuersatzes für Restaurations- und Verpflegungsdienstleistungen zum 1. Juli 2020, BStBl I 2020, 610
Merkblatt zur Umsatzbesteuerung in der Bauwirtschaft, BStBl I 2009, 1292