Corona Konjunkturpaket

Details on the reduction in the sales tax rate 2020, especially for restaurants:

The sales tax rate will be reduced from 07/01/2020 to 12/31/2020 from 19% to 16% or from 7% to 5%, transitional chaos is inevitable.


It is based on the time at which the service is EXECUTED. It is irrelevant whether you generate sales according to received (actual taxation) or agreed (target taxation) fees. The receipt of down payments is irrelevant. In addition to all the fun to switch, there will certainly be massive issues with long-term contracts, fortunately, these are usually b2b and therefore, in case of doubt, “straighten out” after an examination.


What does that mean for you guys?

Case A: Services to recipients of services who are entitled to an input tax deduction
You don’t have to pay attention too much (apart from the correct issuing of the invoice)

Case B: The recipient of the service is the end customer / not entitled to the input tax deduction
Provides – as far as possible – the service between 1.7. and the 31.12. Makes either more margin or a lower final price.


Catering and catering services – changing ping-pong
You won a big lot of constant changes – short version:
– until 06/30/2020 your services are subject to a sales tax rate of 19%
– from July 1st, 2020 the reduced tax rate of 5%
– from 01.01.2021 to 30.06.2021 then reduced 7%
– and from July 1st, 2021 (everything should stay that way) again 19%


Incidentally, everything stays as it is with the drinks. The big lot was won by hotels. So we have the accommodation service, then at breakfast the whole thing with the respective tax rate as well as the corresponding drink with the price from the card, if it had been purchased individually. The tax consultants who look after hotels and restaurants have my condolences alongside you, the entrepreneurs concerned.


Update from 06/18/2020: lowering of the VAT rate from 07/01/2020 to 12/31/2020

This lowering is of no use to anyone and in practice offers explosives for many industries.

It is also important for us: it is based on the performance time.


Examples for the time of performance:

– Moving delivery (transport): The time of performance is the start of transport
– other services (services): at the time of completion
-. Factory delivery (manufacture or processing of an object using self-procured materials): handover + acceptance
intra-community acquisition: = time of intra-community delivery = start of transport
Dormant delivery: analogous to civil law
Dormant delivery (real estate): transfer of benefits and burdens


Attention in the case of partial services such as pre-project phases, these are to be considered separately and the time at which the partial service is provided must be determined according to the above-mentioned aspects.


When is a partial service available?

If the performance:
1. economically divisible
2. separately agreed/provided and
3. is billed separately.


Confused (more)? Please get in touch 🙂







We would be happy to discuss with you personally how we can support you with our individual advice and digital bookkeeping.

Steffen Siesing Bild

Steffen Siesing

Managing Director of the BilanzManufaktur


We regularly see wasted profits among our clients due to a disadvantageous corporate structure. If you finally want to have a consultant at your side who advises you and not the other way around, we should get to know each other. We think for you – far beyond accounting.


“Very friendly advice. Well dealt with the individual situation and left with a good feeling after the appointment. Very quick, problem-free and timely appointments. I can definitely recommend Steffen from Bilanzmanufaktur for business consulting and accounting! "

Christian S.