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What happens if the trader continues to charge 19% or 7%?

In principle, the tax overstated by 3% or 2% is owed in accordance with § 14c (1) UStG. An input tax deduction is only possible in the legally applicable amount (16% or 5%). This also applies if the entrepreneur was unable to convert his cash register system in time for 01.07.2020.

There is a simplification rule for supplies to other traders in July 2020 (margin note 46).



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