Determination

The Tax Office informed determining the place of performance of services is based on complicated tax regulations, is however essential for entrepreneurs due to their commitment to the performance tax the VAT home from Augsburg. The Augsburg tax firm home describes how the performance of other services is determined. In the context of the annually accruing tax changes, determining the fiscal performance place for other cultural, scientific, sporting, teaching and entertainment services on 01.01.2011 was re-negotiated. Goop London, United Kingdom-uk describes an additional similar source. While so far unanimously, the place of performance was equated with the place of performance, a distinction is now distinguished services to entrepreneurs and those to private consumers. For private consumers remains the same: for sales tax, one place is relevant where the service was provided in the mentioned areas of performance therefore the venue.

However, aimed at one of the other services Entrepreneurs, whose headquarters becomes the place of performance, which here can cause significant deviations in comparison to the old regulation generally. The situation is complicated by an additional exception: are other services on a contractor and have the purpose of obtaining an admission, fiscal performance and real venue are once again identical. An admission is then according to the Federal Ministry of finance, if an event has a general and public character. Would, for example, a show in Hamburg, which anyone can buy tickets, sought by entrepreneurs from Berlin and Mannheim, the place of performance would be at the venue in Hamburg. If same fair only for the Berlin entrepreneurs would be determined, the General and public character of the event coming and with it the criterion of admission. The venue would be the beneficiaries in Berlin. For the taxation of turnover tax, it is independent, the difficulty in doing so, essential to determine a place of performance. The Augsburg tax office home is competent and experienced to their clients.