The sales tax mainly covers sales that an entrepreneur makes in return for payment within the framework of his company , if these sales are deemed to have been effected in (sales tax) in Germany. Sales are all deliveries and other services that the business activity entails, including occasional auxiliary transactions.
Whether sales are deemed to have been made domestically is decided not according to geographical criteria, but rather according to specific sales tax rules on the “place of delivery” or “place of other service”. It is not primarily a question of where a transaction occurred, but rather whether the process should trigger tax consequences in Germany or in another country according to the distribution of responsibilities within the framework of the EU.
- Imports of objects from third countries into an EU country are also affected [for detailed information: import sales tax (EUSt)].
- The acquisition of goods subject to VAT if they enter the EU by a Member State to another and the buyer to a certain group of people heard (most business owners and sucked. Half entrepreneurs.).
Exemptions allowed the EU countries provide only according to a catalog of exceptions in the VAT system policy. Exemptions from German sales tax can be divided into:
- Those to avoid a double charge with sales tax ( export deliveries , contract processing ),
- To avoid a double charge with sales tax and a more specific transaction tax (e.g.Real estate transfer tax ) or
- Exemptions for social reasons (e.g. sales of theaters, museums, sales for the blind). With the exception of the first group, all other exemptions exclude input tax deduction in return. An exemption can therefore also be disadvantageous depending on the circumstances. Therefore, the tax liability option is permitted for certain types of sales.
The basis of assessment for sales tax is the fee, but in special cases at least the amount of the replacement / production costs (minimum assessment basis). As you calculate sales tax you can expect the online calculator as the best option there.
Tax rate:
Different in all EU countries
In principle, only one uniform rate (standard rate, currently at least 15 percent) may be set for all types of sales. For certain mostly vital goods and services, however, the application of a reduced tax rate is permitted (currently at least 5 percent). for other types of turnover, in some countries, special tax rates may be retained as part of exceptional regulations. In Germany, the standard rate for services from 2007 is 19 percent, the reduced rate remains unchanged at 7 percent. The list of goods and services taxed at a reduced rate results from § 12 II UStG and Annex 2 to the Value Added Tax Act (mainly certain foods, but also books, etc.).