In sales tax, a change from nominal to actual taxation can sometimes make sense, for example to increase liquidity in the company. However, certain conditions apply here, which finally standardizes § 20 UStG. In addition, the change usually results in a certain need for correction, because sales must not remain untaxed or double taxed.
First principle: The change from nominal to actual taxation
Entrepreneurs within the meaning of § 2 UStG who meet one of the requirements of § 20 UStG can carry out a change from nominal taxation to actual taxation. At first, it does not matter which legal form the respective company has. With § 20 UStG, the legislature has therefore created an exception to § 16 UStG, which regulates taxation according to agreed fees. The differences at a glance:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.