Time of supply – tax points (Germany)
The tax point for the supply of goods and services is the end of the VAT return period in which the supply was carried out.
If cash accounting is used, the tax point is the end of the filing period in which the payment was received.
For specific transactions, the following tax point applies:
| Prepayments or advance payments | The tax point for an advance or prepayment |
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Web page updated on 24 Aug 2024 16:27