Once the final tax amount resulting from §§ 10 and 12 UStG has been determined, the question of the origin of the sales tax finally arises. It results from § 13 UStG, in each case in conjunction with the provisions on actual and nominal taxation. In addition, the standard regulates some special cases, whereby § 13b UStG (Reverse Charge) also plays a role here. We give an overview!
§ 13 UStG regulates the basic origin of sales tax. “Emergence” is to be equated with the revival of the fiscal entitlement to pay the open tax amount within the meaning of § 38 AO. The sales tax deductible as input tax under Section 15 of the UStG also arises at the corresponding time, because these tax amounts are also based on a delivery or other service. The actual deduction of the input tax is, however, only possible with the receipt of a proper invoice (§ 15 (1) sentence 1 no. 1 UStG).
According to § 13 (1) no. 1 UStG, the sales tax for deliveries and other services arises (§ 3 (1) and 9 UStG)
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.