• Mehr als 3 Millionen Wörter Inhalt
  • |
  • info@itmedialaw.com
  • |
  • Tel: 03322 5078053
Rechtsanwalt Marian Härtel - ITMediaLaw

No products in the cart.

  • en English
  • de Deutsch
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Kurzberatung
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Rechtsanwalt Marian Härtel - ITMediaLaw

Sales tax reduction as of July 1: What to watch out for?

7. November 2022
in Tax
Reading Time: 2 mins read
0 0
A A
0
vat 5275240 1280
Key Facts
  • Continuing obligations require adjustments to invoices, time periods and corrections, whereby the time of performance is decisive.
  • The tax rate must be in accordance with § 14 para. 4 No. 8 must be noted in the invoice, as well as the specific tax amount.
  • The correct tax rates must be stated on websites, flyers and advertising material from July 1, 2020 in order to avoid warnings.
  • Software products for auctions must be checked for correct information texts and tax rates in order to avoid misrepresentation.
  • General terms and conditions, pre-lists and other material should be checked for tax rates in order to avoid pitfalls.
  • For online stores, the date of service provision is decisive, not the order date.
  • The lower tax rate must not be displayed too early so as not to be misleading.

As of 01.07.2020, the sales tax will be reduced. But, what do I need to pay attention to when I bill? While the baker around the corner may just need to change a setting in his POS system and pay a little attention in his bookkeeping, there are numerous more complicated cases where you need to pay attention

  • The most important of these are continuing obligations and ongoing services. Here, invoices may need to be adjusted, time periods changed, or even invoices corrected. The decisive factor with regard to the correct VAT rate is the time of performance.
  • The tax rate must be in accordance with § 14 para. 4 No. 8 must be included in the invoice, as well as the specific tax amount. If one has in the invoices as templates with rates and notes, they must be adjusted.
  • The correct tax rates must be printed on websites, flyers, promotional materials, printouts and more starting July 1, 2020. Errors in the small print etc. can also lead to warnings here.
  • Software products that automatically post and/or update auctions on marketplaces, etc. must be checked to ensure that the notice texts and tax rates are correct. Of course, it must also be checked here that the final prices, net prices, etc. are correct, if possibly already created templates and the like are used. Misrepresentation or miscalculation may result in warnings. The overstatement of sales tax in turn leads to the fact that the higher sales tax rate is owed, although this may not have been claimed from the customer.
  • T&Cs, price lists and all other material should be checked for correct tax rates and references. Here, stumbling hazards can quickly loom.
  • In the case of online stores or other services, it is important to consider when the service is provided. It is not the order date that applies, but the date of performance. In online trading, for example, this can fall apart by ordering in June and shipping in July.
  • The lower tax rate must not be displayed too early, even though it does not yet apply. This could be misleading and could possibly result in a warning.
  • Ancillary services must be observed, correctly priced and labeled. This includes things like transportation, telecommunications, installation, delivery, shipping and the like. If this is listed individually, the correct tax rates, amounts and everything else must also be included here.
  • If prices are adjusted, care must be taken to adjust things like standing orders, direct debit authorizations and other automated processes.

And once you are in the process of checking everything, you should immediately remember that the nonsense must be reversed on 31.12.2020.

Marian Härtel
Author: Marian Härtel

Marian Härtel ist Rechtsanwalt und Fachanwalt für IT-Recht mit einer über 25-jährigen Erfahrung als Unternehmer und Berater in den Bereichen Games, E-Sport, Blockchain, SaaS und Künstliche Intelligenz. Seine Beratungsschwerpunkte umfassen neben dem IT-Recht insbesondere das Urheberrecht, Medienrecht sowie Wettbewerbsrecht. Er betreut schwerpunktmäßig Start-ups, Agenturen und Influencer, die er in strategischen Fragen, komplexen Vertragsangelegenheiten sowie bei Investitionsprojekten begleitet. Dabei zeichnet sich seine Beratung durch einen interdisziplinären Ansatz aus, der juristische Expertise und langjährige unternehmerische Erfahrung miteinander verbindet. Ziel seiner Tätigkeit ist stets, Mandanten praxisorientierte Lösungen anzubieten und rechtlich fundierte Unterstützung bei der Umsetzung innovativer Geschäftsmodelle zu gewährleisten.

Tags: AGBserviceSoftwareVatWarning

Weitere spannende Blogposts

Navigating AI Generators: Liability, disclosure, and the need for regulation

Navigating AI Generators: Liability, disclosure, and the need for regulation
25. May 2023

Introduction In my daily work as a technology and media law attorney, I come into contact with various forms of...

Read moreDetails

VG Media loses at the ECJ over performance protection law

Publication of sales advertisements and classification as a trader
13. September 2019

VG Media brought an action for damages against Google before the Berlin Regional Court, alleging that Google had infringed the...

Read moreDetails

Why ‘Payable within 14 days’ on your invoice could be legal nonsense ;-)

Why ‘Payable within 14 days’ on your invoice could be legal nonsense ;-)
13. June 2023

Introduction: In my career, I have often seen the phrase "Payable within 14 days" on invoices. It's almost as if...

Read moreDetails

Online retailers: Alcohol sales online only from 18/16!

Attention: Vouchers to existing customers can be advertising!
14. March 2019

At the end of January this year, the Regional Court of Bochum ruled that the age restriction for alcoholic beverages...

Read moreDetails

LG Lübeck: QR code with link on website is sufficient for inclusion of general terms and conditions

LG Lübeck: QR code with link on website is sufficient for inclusion of general terms and conditions
5. February 2024

The Regional Court of Lübeck has made an exciting decision for contract law in the digital age. It ruled that...

Read moreDetails

Publishing contracts and recycling of code

copyright
17. October 2019

Creating and correcting publishing contracts for computer games is just as much my day-to-day business as contracts for freelancers and...

Read moreDetails

Privacy notice on Christmas cards?

Already created a processing directory?
4. December 2019

Did you already prepare sending out Christmas cards? I could bet that a detail that the State Commissioner for Data...

Read moreDetails

Agencies: Attention, ideas not protected!

Agencies: Attention, ideas not protected!
31. May 2019

For this reason, I would like to draw attention today to a problem that repeatedly falls on the feet of...

Read moreDetails

Account suspensions from online and mobile games

Small summary – Blizzard vs. Bossland
23. February 2023

Playing online games or mobile games is becoming more and more fashionable and already the vast majority of Germans play...

Read moreDetails
Contractual regulations for no-code/low-code software development
Other

Contractual regulations for no-code/low-code software development

21. May 2025

No-code and low-code platforms enable rapid software development without extensive manual programming. Applications are increasingly being developed on the basis...

Read moreDetails
Erotic content on OnlyFans: Copyright and personality rights protection for creators

Erotic content on OnlyFans: Copyright and personality rights protection for creators

20. May 2025
Goodbye hustle culture? Startup life between 24/7 grind and work-life balance

Goodbye hustle culture? Startup life between 24/7 grind and work-life balance

19. May 2025
Startup buzzwords 2025: Bullshit bingo in marketing German Introduction: Bullshit bingo in marketing German

Startup buzzwords 2025: Bullshit bingo in marketing German Introduction: Bullshit bingo in marketing German

18. May 2025
From the metaverse boom to AI euphoria – a tech lawyer in the hype cycle

From the metaverse boom to AI euphoria – a tech lawyer in the hype cycle

17. May 2025

Podcastfolge

247f58c28882e230e982fa3a32d34dea

Digital sovereignty: Europe’s path to a self-determined digital future

8. December 2024

In this exciting episode of the itmedialaw.com podcast, we take a deep dive into the highly topical subject of digital...

Read moreDetails
AI in law: opportunities, risks and regulation – the IT Media Law Podcast Episode 3

AI in law: opportunities, risks and regulation – the IT Media Law Podcast Episode 3

24. September 2024
75df8eaa33cd7d3975a96b022c65c6e4

Life as an IT lawyer, work-life balance, family and my career

26. September 2024
c9c5d7fd380061a8018074c2ca5a81bf

Startups and innovation in Germany – challenges and opportunities

26. September 2024
Looking to the future: How technology is changing the law

Looking to the future: How technology is changing the law

18. February 2025

Video

My transparent billing

My transparent billing

10. February 2025

In this video, I talk a bit about transparent billing and how I communicate what it costs to work with...

Read moreDetails
Fascination between law and technology

Fascination between law and technology

10. February 2025
My two biggest challenges are?

My two biggest challenges are?

10. February 2025
What really makes me happy

What really makes me happy

10. February 2025
What I love about my job!

What I love about my job!

10. February 2025
  • Privacy policy
  • Imprint
  • Contact
  • About lawyer Marian Härtel
Marian Härtel, Rathenaustr. 58a, 14612 Falkensee, info@itmedialaw.com

Marian Härtel - Rechtsanwalt für IT-Recht, Medienrecht und Startups, mit einem Fokus auf innovative Geschäftsmodelle, Games, KI und Finanzierungsberatung.

Welcome Back!

Login to your account below

Forgotten Password? Sign Up

Create New Account!

Fill the forms below to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
  • en English
  • de Deutsch
Kostenlose Kurzberatung