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Gas levy: VAT exemption hardly possible


The federal government hopes to be able to save citizens at least the VAT on the gas levy. However, there are still a few hurdles in German and EU law.

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Value added tax on the receipt: The political will is there

Photo: Patrick Seeger/ DPA

Exemption of end customers from VAT on the planned gas levy is probably not possible, says Baden-Württemberg's Finance Minister Danyal Bayaz.

The Greens politician tweeted on Wednesday that the EU VAT system directive, the German VAT law and the case law of the Federal Fiscal Court do not allow this.

Instead, the state should use the VAT revenue on the gas levy to relieve the burden on low-income people who are hit hardest by the high energy prices.

»Now we are looking at what we can do here«

The federal government is currently examining whether the VAT on the surcharge can be eliminated.

Federal Finance Minister Christian Lindner (FDP) and Economics Minister Robert Habeck (Greens) had spoken out in favor.

There is indeed the political will not to levy VAT on the levy.

According to the current status of the legal examination, however, European law speaks against it, he said during the presentation of his tax concept.

"We're now looking at what we can do here to avert that." Intensive discussions are still needed, including with the EU Commission.

The surcharge is intended to stabilize gas importers who have found themselves in financial difficulties because they are unable to pass on the enormous price increases resulting from the Ukraine war to end consumers.

It will take effect from October 1st and ends on April 1st, 2024. The exact amount will be published next Monday and will be between 1.5 and five cents per kilowatt hour.

The surcharge aims to pass on 90 percent of the importers' current extra costs resulting from missing Russian deliveries to all customers, at an equal rate per kilowatt hour for each.

For a household of four, this could mean additional costs of up to 1000 euros – in addition to the price increases that are already possible in the contract with certain deadlines.

It is still unclear how fixed-price contracts will be handled.

According to the Baden-Württemberg Ministry of Finance, the allocation must be subject to sales tax under European law.

According to national law, remuneration also included taxes, fees and charges.

As a result, sales tax is also due under German law.

This would increase a net allocation from 1000 to 1190 euros.


Source: spiegel

All business articles on 2022-08-10

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