New VAT rates as of January 2024 are already relevant in 2023
As of 1 January 2024, the following new VAT rates will apply:
| Until 31 Dec. 2023 | New as of 1 Jan. 2024 | ||
| Standard tax rate | 7.7% | 8.1% | |
| Reduced tax rate | 2.5% | 2.6% | |
| Special rate for accommodation | 3.7% | 3.8% | |
For cross-period services such as maintenance and service contracts, telecommunication contracts, subscriptions, etc., the invoice must show the fee for the service period before and after 1 January 2024 and the applicable tax rates accordingly. The decisive factor for the tax rate is the date of performance of the service, not the date of invoicing.
If it is not clear from the invoice when services were rendered and to what extent and what proportion of the remuneration is attributable to the respective services, the overall service is subject to the higher tax rate.
Recommendation: Delimit orders in detail as of the end of 2023 in partial invoices and work descriptions. The services commenced must be precisely listed according to type, subject matter, scope and time/space.