Thus, the GroKo has decided to reduce VAT from 1 July to 31 December 20 from 19% to 16%. This will have an impact on current orders. In anticipation of the discussions on this topic this thread already. A few general notes with my knowledge: – Advance payments are taxed at the time of payment (actual principle). – The value added tax (VAT) arises at the time of service delivery. – In the case of private purchase, the agreed gross price counts. the rule of net price agreed, because the entrepreneur usually has deductible tax and what do you think?