What is the taxable income in income tax is the so-called remuneration in sales tax. This is the basis of the VAT. If the fee is fixed, only the corresponding tax rate according to § 12 UStG applies – and the tax to be paid is fixed. We provide an overview of § 10 UStG, which regulates the tax base for sales tax.
According to § 10 (1) sentence 1 UStG, the remuneration is always the basis of the VAT. “Fee” refers to everything that the recipient actually spends on receiving the service (§ 10 (1) sentence 2 UStG). The remuneration can therefore also consist of non-cash assets, which is particularly relevant for the exchange. Sales tax remains outside the calculation of the remuneration.
The decisive factor is always
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.