DIE BESMESSUNGSGRUNDLAGE DER UMSATZSTEUER

For determination or calculation of tax, it is necessary to adjust the cost of the purchase to include the following items:

  • Rights of use or permits
  • Costs of contracts
  • Voluntary services of the recipient in the interest of the company such as improvements
  • Services of third parties of the recipient
  • Costs to bring the item into working condition
  • Shipping & delivery costs to bring the item to its current position (company vehicle from the border to the company)
  • Commercial agent fees

 

*Interest charges or financing fees are kept separate and not included in the base cost of a good when determing the amount of tax to charge on an invoice.

 

Zoll & Zollnebenspesen, Einfuhrumsatzsteuer (VAT) are NOT charged with USt.

VERPFLICHTUNG ZUR ENTRICHTUNG DER UMSATZSTEUER

Certain condition if met, result in the mandatory charge of tax on all sales which are invoiced.

 

  • Sales that surpass € 30.000 by 15% at least once in five years.