Die Sollbesteuerung


The obligation to pay tax may depend on whether the good was shipped across borders, used for private use, paid in advance or received. The invoice should ideally be created for the same month that the conditions aforementioned describe. When services or goods are delivered or received on a regular basis, then tax may be charged at fixed times, such as monthly, quarterly or yearly.


Under the Soll method, tax is paid at the end of the month when the service or good was made or delivered. The date of the delivery is then the critical point to determine when the tax should be paid.


For delivery tax (EUSt) is taken as a reduction to tax paid only after it is itself paid.


Die Istbesteuerung


Collection or payment of tax follows remuneration of services, such as for private entrepreneurs operating a small business or consultancy when they receive provisions or charge fees.


Undr the IST method, tax is due the end of the month when the invoice is paid. Payment to the Finanzamt is due on the 15th, two months following the month where payment was made, and thus the obligation to pay realized.