Advance payments or prepayments exist if the service is owed in full and only the remuneration is requested in parts.
In invoices for these advance payments, the tax rates must still be stated at 19% or 7% if the partial amounts were received before 1 July 2020. The input tax claim exists in the same amount (margin note 8). There are no objections to the fact that the tax rate of 16% or 5% is already shown in invoices for advance payments received before 01.07.2020 for transactions performed between 01.07. and 31.12.2020 (margin note 9).
If the tax was already shown at 19% in a down payment invoice, but the service is rendered between 01.07 and 31.12.2020, the turnover as a whole is subject to the new tax rates (§ 27 (1) sentence 2 UStG). The tax calculation is only to be adjusted in the VAT period in which the service is performed (§ 27, para. 1, sentence 3 UStG). The VAT and the input tax deduction at the time of receipt/expenditure of a down payment remain valid. The 19% tax statement in the down payment invoice may not be corrected. In a final invoice, the sales must be settled with the new tax rate and the tax on sales/purchases shown in the down payment invoice must be corrected. The correction of the tax amount must be made with a negative amount in the VAT return in lines 26 and 27 (Kz. 81 and 86) and in the annual VAT return in lines 38 and 41 (Kz. 177 and 275). An entry in line 62 (item 65) in the VAT return or line 58 (item 319) in the annual VAT return (after-tax) is not required (margin note 8).
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