Value added tax – advance payments – recurring – expenses
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Income and expenses are generally taken into account in the calendar year in which they are received or paid out (cf. Section 11 EStG) when determining profits by means of the income surplus calculation (Section 4 (3) EStG) and in the case of types of surplus income (e.g. renting and leasing).
A special rule applies to regularly recurring expenses (e.g. interest on loans or insurance premiums) that are paid around the turn of the year: If these are paid within 10 days paid before or after the end of the calendar year, the expenses are to be attributed to the calendar year to which they were economic provided that the payments are also made within this period. due.
Since advance sales tax payments are also part of the regularly recurring expenses for non-balancers, the question has arisen whether the 10-day rule also applies if the due date of the sales tax payment is postponed to the next working day as a result of a weekend.
Example:
The advance payment of sales tax for December 01 will be made on time on January 8, 02.
achieved. The due date for the tax payment would actually be January 10, 02. Since this
is a Sunday, the due date is postponed to the next working day (11 January 02),
but which is thus outside the 10-day period.
The Federal Fiscal Court
has now decided – contrary to previous administrative practice – that the determination of the due date is based solely on the statutory deadline, not on a possible extension of the deadline due to the weekend regulation. The extension of the payment period was to be considered in connection with the “discharge fiction” in Section 11 para. 2 EStG is not applicable; however, the decisive factor here is the payment by January 10.
In the example case, the advance sales tax payment could therefore be taken into account as an expense in accordance with the economic affiliation in calendar year 01.
(For more notes, information, and examples, see our Information Letter 12/2018).
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Neumann & Walczak Tax Consultants – Partnership –
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