OLG Celle: Public Buyers Must Verify Correct VAT Calculation in Tender Offers

• Public contracting authorities must verify if the VAT amount in bids is correctly calculated according to § 56 VgV.
• If the bid requires a gross amount (net price plus statutory VAT), the VAT stated must comply with legal requirements.
• Incorrect VAT calculation leads to mandatory exclusion of the bid under § 57 VgV.
• Special scrutiny is needed if a bid uses a lower or no VAT rate, especially if this affects price competitiveness.
• Any claimed VAT exemption must be fully examined, including legal grounds such as § 4 Nr. 11b UStG.

Source: roedl.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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