Basic knowledge of sales tax law

Functioning of value added tax law

• Legal bases, systematics, audit sequences.
• Current legislative changes are constantly taken into account and presented in the training .

Basics of sales taxation

• The entrepreneur and the company.
• Organschaft.
• Exchange of services.

Subject of taxation

• The turnover.

Not every turnover costs taxes

• The tax exemptions.

Calculation of the tax

• The tax base and the tax rate.

Forms of turnover

• Deliveries, services, principle of uniformity.
• Main and ancillary services.
• Work deliveries and work services.

Deliveries and other services abroad

• Reliable assessment, correct booking and documentation.

Billing your own services correctly

• What information should be included in the outgoing invoice?

Electronic invoices

• Beware of e-mail & Co, XRechnung, ZUGFeRD and EDI interfaces.

Incoming invoices from Germany and abroad

• Reduce your own tax through input tax deduction.
• Input tax deduction and input tax correction.
• Purchase tax and import sales tax.
• Secure testing and processing.

Outgoing invoices at home and abroad

• Correct billing within Germany.
• Billing in online retail.
• Invoicing of deliveries and other services to other EU countries.
• Invoicing of deliveries and other services to third countries.

What does the administration want to know?

• Reporting of sales for tax and statistical purposes.