Contents
Current legislative changes (Annual Tax Act 2024 of 05.12.2024)
- Definition of work delivery.
- Place of performance.
- Tax exemptions.
- Reduced tax rate for works of art.
- Unauthorized tax statement in a credit note.
- Obligation to state "actual taxpayer" on the invoice.
- Date of input tax deduction from incoming invoices from actual taxable persons.
- Allocation of input tax amounts.
- Small business regulation.
- Sales taxation of legal entities under public law - extension of transitional regulations.
Fourth Bureaucracy Relief Act of 23.10.2024
- Reduction of the obligation to retain invoices.
- Change in the submission of advance notifications.
- Differential taxation Change in value limit Total difference.
Legislative changes 2023 - Growth Opportunities Act
- Mandatory use of the electronic invoice.
- Changes to the pre-registration procedure.
- Various changes/additions to reverse charge, tax rates, tax exemptions, average rates, small businesses.
Outlook on planned EU changes (VAT Directive): ViDA (VAT in the digital age)
Current case law
Further changes to VAT legislation and application regulations by the tax authorities
BMF letter/VAT application decree
- In particular BMF letter dated 15.10.2024 on the mandatory introduction of electronic invoicing.
The invoice in business practice
Permanent problem areas of everyday sales tax
- Requirements for retroactive invoice correction, proof for intra-Community supplies, strict requirements for information in invoices, input tax deduction for mixed-use buildings (if required).
- Extension of the reverse charge procedure.
- Reverse charge procedure, declaration and invoicing obligations (schematic).
- Requirements for electronic invoices.
- Intra-Community supply/acquisition (schematic).
- Confirmation procedure for foreign VAT ID numbers.
- Retroactive effect of invoice correction, electronic invoice, time of performance, credit notes, liability of the invoice issuer.
- Mandatory information in the invoice - brief overview
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this qualification measure after you have registered.
Your benefit
Uncover your sales tax risks and secure the input tax deduction for you and your company! In this training you will learn
- which current changes in legislation and case law you need to implement,
- how to obtain the full input tax deduction from incoming invoices promptly,
- how you can streamline your own invoicing through permissible simplifications, references to delivery bills, contracts, etc. and optimize your processes in accounts receivable and accounts payable management,
- how to protect yourself from subsequent liability for reported input tax amounts and
- how to exclude possible claims for damages from your contractual partners due to incorrect invoicing from the outset.
We will be happy to forward your questions to the speaker in advance.
Methods
Lecture, practical examples, workshop atmosphere.
Recommended for
Specialists and managers from finance and accounting, tax departments, auditing and controlling. Purchasing and sales persons, Employees from tax and business consulting.
Seminar evaluation for "Current sales tax law"







8424
Start dates and details

Friday, 06.06.2025
09:00 am - 5:00 pm

Monday, 28.07.2025
09:00 am - 5:00 pm

Monday, 06.10.2025
09:00 am - 5:00 pm
Wednesday, 26.11.2025
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.

Monday, 26.01.2026
09:00 am - 5:00 pm
Wednesday, 25.02.2026
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.

Monday, 16.03.2026
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.