Was ist der Unterschied zwischen VSt und Ust?

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Die Umsatzsteuer wird erhoben auf die Umsätze die ein Unternehmer tätigt. Führt er sie im Rahmen seines Unternehmens gegen Entgelt aus sind sie grundsätzlich umsatzsteuerbar und umsatzsteuerpflichtig.

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Umsatzsteuer

Als Vorsteuer wird die Umsatzsteuer bezeichnet, die ein Unternehmer von anderen Unternehmern für bezogene Lieferungen oder Dienstleistungen in Rechnung gestellt wird. Es ist also ebenfalls Umsatzsteuer.

Kurz gesagt ist die Umsatzsteuer für Ausgangsleistungen eines Unternehmers zu zahlen, während Vorsteuer in Eingangsleistungen des Unternehmers enthalten ist.

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Umsatzsteuer

Die Umsatzsteuer beträgt regelmäßig 19% für die Umsätze eines Unternehmers. Für bestimmte Dienstleistungen (Taxifahrten) oder Lieferungen (Bücher) gibt es auch den ermäßigten Steuersatz von 7%. Ist der Unternehmer nicht umsatzsteuerbefreit (z. B. als Arzt oder Vermieter) muss er die Umsatzsteuer für seine Umsätze abführen. Abgesehen von der grundsätzlichen Steuerbefreiung seiner Umsätze gibt es auch einzelne Steuerbefreiungen, z. B. für die Ausfuhr von Waren in ein Nicht-EU-Ausland.

Vorsteuer

Die Umsatzsteuer für Eingangsleistungen, die als Vorsteuer bezeichnet wird, kann der Unternehmer von seiner abzuführenden Umsatzsteuer abziehen. Es sei denn, er führt ausschließlich Umsätze aus, die diesen Vorsteuerabzug ausschließen (z. B. als Arzt oder Vermieter). Dadurch ermittelt sich die Umsatzsteuerzahllast.

Beispiel:

Umsätze des Unternehmers im Monat Mai: 100.000 Euro Umsatzsteuer darauf: 19.000 Euro Umsatzsteuer aus Eingangsleistungen (Vorsteuer): 10.000 Euro Umsatzsteuerzahllast: 9.000 Euro

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The German terms “Mehrwertsteuer” (value-added tax) and “Umsatzsteuer” (turnover tax) are – incorrectly – used synonymously by consumers. From a commercial point of view and by law, the only valid terms are “Umsatzsteuer” and ” Vorsteuer” (input tax).

The “Mehrwertsteuer” (VAT) that a business enterprise shows on an invoice is the “Umsatzsteuer” or turnover tax
The “Mehrwertsteuer” (VAT) that a business pays on its purchases is the input tax (“Vorsteuer”)
The input tax (“Vorsteuer”) is deducted from the turnover tax (“Umsatzsteuer”) in the VAT return
The “Mehrwertsteuer” (VAT) is paid in full solely by the private consumer

The “Umsatzsteuer” (turnover tax) is added as a percentage to the net value, i.e.: net + turnover tax = gross price

Only the consumer who buys the product pays the full tax on a one-time basis. The business enterprise or seller adds the tax to the net amount of the sale and refers to this as “Umsatzsteuer (USt.)” or turnover tax. He collects this tax, but it is only a transitory item, because the amount must be forwarded to the tax office. This tax is one of the most important sources of income for the state.

The “Umsatzsteuer” or turnover tax on goods and services purchased by the business enterprise is called Vorsteuer (VSt.) or input tax. He can deduct the input tax he has paid from the “Umsatzsteuer” he collects and pays to the tax office. He thus offsets the tax revenues and expenses.

Only end users or consumers are required to pay the full “Umsatzsteuer.” They pay for the “added value”. A business enterprise can deduct the “Umsatzsteuer” or turnover tax paid on commercial purchases as input tax. The tax law for this principle is known as the “net all-phase system with input tax deduction”.

Until 1967, a minimal tax of 4% was levied each time goods were resold in Germany. This tax was cumulative, and the goods became slightly more expensive with each transaction. The current one-time “Umsatzsteuer” or turnover tax was introduced at the beginning of 1968. Since then, the consumer has been required to pay the full tax amount on a one-time basis.

When the tax was introduced in 1968, the standard rate was 10%. A reduced rate of 5% applied to goods for everyday consumption. The first increase to 11% (5.5% for everyday consumer goods), went into force in 1968. Five more increases of the standard rate by one percentage point each followed until 1998. The reduced rate has remained unchanged at 7% since 1983.

“No Merkel tax!” was the slogan used by Germany’s SPD political party to campaign against a tax increase in 2005. But the CDU/CSU party prevailed in the coalition pact and it was agreed to raise the standard rate from 16% to 19% from 2007 onwards. To boost consumption during the Covid-19 crisis, the German federal government temporarily lowered the standard rate to 16% for the second half of 2020. The rate returned to 19% again on January 1, 2021.

At 19%, Germany ranks at the lower end of the standard rates in the EU. Most countries charge more than 20%. Hungary charges the highest VAT at 27%, Luxembourg the lowest at 17%.

The reduced rate of 7% applies to goods and services that include the following:

Passenger transport by railway, cableway or taxis
Tickets for theatres, concerts or museums
Services provided by health resorts
Livestock and crop farming
Dental technician services
Hotel rooms/overnight stays

The reduced tax rate for hotel rooms and overnight stays has only been in effect for a few years. This leads to the peculiarity that two VAT amounts are listed on hotel invoices: 7% for the overnight stay and 19% for breakfast or other meals.

Among others, credit mediation, insurance services, real estate sales, rentals and leases, medical and nursing services, ambulance services, school and educational services, intra-Community supplies and deliveries abroad are exempt from “Umsatzsteuer” (turnover tax).

This tax obligation applies to all commercial enterprises, as well as to self-employed persons, such as individual traders or freelancers, who are not subject to business tax (“Gewerbesteuer”). They are required to add “Umsatzsteuer” to all their sales, show the amount on the invoice, and declare it to the tax office. Since this tax is a transitory item, the business does not benefit from it – but incurs extra work when it comes to the advance VAT return and VAT return.

In Germany and Austria, the correct term is “Umsatzsteuer” (turnover tax) – especially since the word “Mehrwertsteuer” (value-added tax) does not exist in tax law or legislation. Strictly speaking, the use of the wrong term on invoices could render the input tax deduction invalid. However, no tax office has in fact demanded corrections to submitted outgoing or incoming invoices. Therefore, invoices already issued and submitted with the term “Mehrwertsteuer” (VAT) do not need to be corrected. Nevertheless, experts recommend that business enterprises use the term “Umsatzsteuer” on their invoices.

The term “Mehrwertsteuer” is common in Germany and countries where the net all-phase system with input tax deduction applies. It is also legally valid in Switzerland. The designations in other countries are similar and can be translated as “value-added tax.”

VAT or “value added tax” is common in many English-speaking countries, including the United Kingdom, Ireland, the USA and South Africa, India and Israel*) and in international communications
TVA or “taxe sur la valeur ajoutée” is used in France
IVA or “imposta sul valore aggiunto” applies in Italy and “impuesto al valor agregado” in Spain and in many Spanish-speaking countries
MOMS or “meromsætningsafgift” is used in Denmark, “mervärdes- och OMSättningsskatt” in Sweden, and MVA or “merverdiavgift” in Norway

In Austria, the legally correct term is the same as in Germany: “Umsatzsteuer.”

Other terms include the following:

GST or “goods and services tax” in Australia, Canada, New Zealand
Consumption tax (消費税, shōhizei) in Japan*)
PTU or “podatek od towarów i usług” (tax on goods and services) in Poland, although the international abbreviation VAT is commonly used
BTW or “belasting over de toegevoegde waarde” in the Netherlands

*) Source: Wikipedia

In Germany, self-employed persons can apply to the tax office for the small business regulation. This is granted if sales in the previous calendar year were below €22,000 and are expected to remain below €50,000 in the current year. The “Umsatzsteuer” or turnover tax obligation does not apply with the small business regulation. A self-employed person can offer goods and services at the net price.

A person who is self-employed gains a competitive advantage through potentially lower end-user prices. The work involved in filing VAT tax returns is also eliminated. The disadvantages: a small business owner and his commercial customers cannot deduct input tax. If annual sales exceed the small business limit, the business enterprise must add on the tax and risks losing customers when its services become more expensive.

Intra-Community supplies are also exempt from “Umsatzsteuer” (turnover tax) in the supplier’s country. Intra-Community supplies refer to goods or services provided to recipients in another EU country. These must be registered with the tax office and declared accordingly on the invoices – including the VAT identity numbers of the sender and recipient. Only the net price is invoiced.

In addition to domestic sales of goods and services, the following are subject to Umsatzsteuer:

Imports from third countries (non-EU)
Intra-Community purchases from EU countries

Imports from third countries that are not EU Member States are subject to import VAT. This tax must be paid by both private and commercial recipients. The respective domestic tax rate of the recipient country applies; this is usually 19% in Germany.

Intra-Community purchases means that the recipient is a commercial customer and receives goods from another EU country. These purchases are taxable only in the country of the recipient, not the sender. The turnover tax rate of the recipient country applies and the sum can be claimed as input tax.