Special features in connection with the VAT reduction must also be taken into account for exchanges, withdrawals, small value invoices and actual taxation.

The change in tax rates may result in contractual partners having compensation claims if gross prices have been agreed.

The tax authorities allow a simplified allocation to the respective tax rates for the adjustment of VAT on the reimbursement of deposit amounts.

The adjustment of VAT in the case of subsequent discounts and rebates or surcharges and additional payments must be made at the correct tax rate.

In the advance VAT return and the annual VAT return, sales with the lower tax rates must be reported collectively as sales at other tax rates.

Instead of repricing all goods and services individually, retailers and service providers can also pass on the VAT reduction to consumers through a discount at the checkout.

Most of the changes to VAT will be faced by restaurateurs and caterers, as it is not only the level of tax rates that will change, but also the tax rate to be applied to food.

Due to the reduction in VAT rates, vouchers can not only be a challenge, but in certain cases also an opportunity.

If the correct tax rate is not shown on an invoice, this results in a partial tax disadvantage for the invoice issuer or the invoice recipient.

The reduction in sales tax rates also has an impact on permanent services and ancillary and consumption costs.