Annex 5 (to § 24 paragraph 5)
Calculation of the average rate for farmers and foresters within the meaning of § 24 paragraph 1 sentence 1 number 3
The following applies to the calculation:
The relevant period is three years. It begins on 1 January of the fourth year and ends with the expiration of 31 December of the second year before the year in which the recalculation takes place. The recalculation is carried out on the basis of data from the agricultural accounts for Germany and the VAT statistics. The recalculated average rate is commercially rounded to one decimal place.
The average rate results from the following scheme:
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Input
VAT in the relevant period of all taxable persons who tax their turnovers in
accordance with paragraph 1 number 3 | ||
x | 100 | |
: | turnovers in the relevant period of all taxable
persons who tax their turnovers in accordance with paragraph 1 number 3
| |
= | average
rate in percent |
The input VAT in the relevant period for all taxable persons who pay tax on their turnovers in accordance with paragraph 1 number 3 is calculated as follows:
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Input
VAT of all taxable persons who tax their turnovers in accordance with paragraph
1 number 3 and of farmers subject to standard taxation, each in the relevant
period | ||
./. | Input VAT of farmers subject to standard taxation
in the relevant period | |
= | input
VAT in the relevant period of all taxable persons who tax their turnovers in
accordance with paragraph 1 number 3 |
The turnovers in the relevant period of all taxable persons who tax their turnovers in accordance with paragraph 1 number 3 is calculated as follows:
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Production value of agriculture | ||
./. | feed
consumed and produced on the farm | |
+ | sales
of live animals to other agricultural
businesses | |
+ | sales
of used capital goods to other agricultural
businesses | |
./. | turnovers of farmers subject to standard taxation
| |
= | turnover in the relevant period of all taxable
persons who tax their turnover in accordance with paragraph 1 number
3 |
Fundstelle(n):
zur Änderungsdokumentation
ZAAAH-50183