Sales tax - taxable sales

The sales tax was converted from a gross to a net sales tax in 1968, which resulted in the possibility of an input tax deduction. The sales tax law does not provide a definition of the term sales. According to § 1 UStG taxable sales are:

Deliveries and other services that an entrepreneur carries out in Germany against payment within the framework of his company. According to the definition of the law, this main fact of taxable sales must meet the criteria of entrepreneurship, activity within a company, remuneration and execution in the survey area.

Deliveries and other services that an entrepreneur in Germany to his employees or corporations, e.g. B. AG, GmbH or associations of persons to their shareholders or members without charge.

Own consumption if an entrepreneur in Germany z. B. removes items from his company for purposes that are outside the company. These are items for private purposes that z. B. be taken over from the company to the private sector.

Import of objects from third country areas into Austria or the Austrian areas of Jungholz and Mittelberg. When goods are imported into the customs area, import sales tax is due.

Intra-Community acquisition of items in Germany for a fee.

Taxable sales are generally subject to taxation. Since the UStG contains numerous exemptions, a distinction must be made between taxable and tax-exempt sales. It is first checked whether the sales are taxable or not. Then a decision is made as to whether they are tax-free or taxable.