Work delivery

A special case of delivery for sales tax is the factory delivery. If the supplying entrepreneur undertakes the treatment or processing of an object using other materials he has procured, the overall performance is to be regarded as a (work) delivery (Section 3 (4) UStG). So there is no sales transaction for an already finished item, but a finished work is first produced for the customer.
The substances cannot just be ingredients or incidental items. When distinguishing between main and secondary substances, the importance for the object to be manufactured must be taken into account. The aim of the presentation is to define services that include the characteristics of a delivery as well as another service. Treatment as a delivery ensures that a service is viewed in a uniform manner.

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