Section 4: Tax and input VAT

§ 13 Tax point

(1) VAT shall be incurred

1. for the supply of goods and services in cases

   1. where the VAT is calculated based on the agreed consideration (§ 16 paragraph 1 sentence 1) on the expiry of the preliminary VAT return period, in which the transactions have been carried out. This shall also apply to partial supplies. Such partial supplies exist if the consideration is separately agreed for certain parts of a commercially divisible provision of supplies. If the consideration or a part of the consideration is received prior to the supply or a part of the supply being carried out, VAT is incurred in this case on the expiry of the preliminary VAT return period, in which the consideration or part of the consideration was received,

   2. where the VAT is calculated based on the consideration received (§ 20) on the expiry of the preliminary VAT return period, in which the consideration was received,

   3. of individual transport taxation, in accordance with § 16 paragraph 5, at the point in time when the bus arrives in Germany;

   4. referred to in § 18 paragraph 4c on the expiry of the taxation period, in accordance with § 16 paragraph 1a sentence 1, in which the supply has been carried out;

   5. referred to in § 18 paragraph 4e on the expiry of the taxation period, in accordance with § 16 paragraph 1b sentence 1, in which the supply has been carried out,

   6. referred to in § 18i with the expiry of the taxation period, in accordance with § 16 paragraph 1c sentence 1, in which the supply has been carried out,

   7. referred to in § 18j subject to lit. i with the expiry of the taxation period, in accordance with § 16 paragraph 1d sentence 1, in which the supply has been carried out,

   8. referred to in § 18k with the expiry of the taxation period, in accordance with § 16 paragraph 1e sentence 1, in which the supply has been carried out; the goods are regarded as supplied at the point in time when the payment has been accepted,

   9. referred to in § 3 paragraph 3a at the point in time when the payment has been accepted.

2. for supplies within the meaning of § 3 paragraph 1b and 9a, on the expiry of the preliminary VAT return period, in which the supplies have been carried out;

3. in the case referred to in § 14c, at the time an invoice is issued;

4. (deleted)

5. in the case referred to in § 17 paragraph 1 sentence 6, on the expiry of the preliminary VAT return period in which the amendment of the taxable amount has occurred;

6. for intra-Community acquisition within the meaning of § 1a, at the time an invoice is issued, or at the latest, on the expiry of the calendar month following the acquisition;

7. in the case of an intra-Community acquisition of new vehicles within the meaning of § 1b, on the acquisition date;

8. in the case referred to in § 6a paragraph 4 sentence 2, at the point in time the supply is carried out;

9. in the case referred to in § 4 number 4a sentence 1 lit. a sentence 2, on the expiry of the preliminary VAT return period in which the goods are removed from a VAT warehouse.

(2) With regard to import VAT, § 21 paragraph 2 shall apply.

(3) (deleted).