Topics discussed in this guideline
- Advance and down payment invoices
- Issuing a voucher for a bindingly ordered item and restaurant vouchers
- Reimbursement of deposit amounts
- Granting of annual bonuses
- Manufacturer discount when selling pharmaceutical products
- Taxation of electricity, gas, water, cold and heat supplies as well as waste water disposal
- Taxation of passenger transport in rail traffic, in regular traffic with motor vehicles and in traffic with trolleybuses
- Special and compensation payments for rental or leasing contracts
- Applicable tax rate for total margins according to § 25 Abs. 3 Satz 3 UStG Differential taxation according to § 25a Abs. 4 UStG
Source BMF
