Services for this group
Our focus
Sectors in this group
- Electricians
- Skilled trades
- Building contractors
- Building cleaners
Invoices under § 13b UStG
If you supply a construction service to another construction business, that business owes the VAT, not you. A template is in the downloads section.
Exemption certificate under § 48b EStG
Without it your customer must withhold 15 per cent of the invoice and pay it to the tax office. We apply for the certificate and, if you wish, for its renewal.
Interim and final invoices
Every interim payment belongs in the advance VAT return for the right month, and the final invoice has to set them off.
Payroll for site staff
Calculation, payroll tax filings and registrations with the health insurance funds, including construction-sector requirements such as SOKA-BAU reports where they apply.
Work in progress at the year end
Contracts running across the balance sheet date have to be valued and allocated to the right period. It is one of the first things a tax audit looks at.
Tools, vehicles and workwear
What is deductible immediately and what is spread over the useful life. For vehicles there is also the choice between a logbook and the one per cent rule.
Common questions
Questions we hear often
When do I issue an invoice without VAT?
When your customer also supplies construction services, the VAT liability shifts to them. In that case you need their certificate USt 1 TG. You show no VAT and instead refer to § 13b UStG on the invoice. A ready-made template is in the downloads.
My customer withheld 15 per cent. Is that money gone?
No, it is credited against your taxes. It is still missing from your bank account in the meantime. With a valid exemption certificate it does not happen at all.
My receipts are photographs on my phone.
That is a normal starting point. What matters is that they are fully legible and arrive as regularly as possible, rather than once a year in a box.
Who else we work for
Transport and logisticsDrivers, vehicles, tolls and cross-border runs. Four cost blocks, four different rules.
Hospitality and personal servicesWhere cash crosses the counter daily, the tax office pays particular attention to the till and to cost of sales.
Doctors and health professionsMedical treatment is VAT exempt. For reports, self-pay services and letting, it depends on the case.Request an engagement
Let us get to know each other
Write briefly what the matter is. The questionnaire takes a few minutes and your answers go straight to Marek Hejzel. We then arrange a first meeting, at the practice or by phone.
