Businesses registered for VAT in Germany must, in principle, account for VAT according to the agreed consideration for sales of goods and services effected in a tax assessment period (month, quarter, year).
However, in some cases businesses may be permitted by the tax office, upon application, to account for VAT according to the consideration received in a tax assessment period.
In this case, VAT on considerations has to be accounted
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Web page updated on 17 Mar 2025 16:37