• to content Accesskey [1]
  • to menu Accesskey [2]
  • to submenu Accesskey [3]
  • to search Accesskey [4]
Business Service Portal - Startpage
  • News
  • Topics
  • Services
  • About
  • Support
  • log in
    Logged in as (in procuration for )
    • Display user account
    • Company data
    • Log out
  • Deutsch
  1. start page
  2. Taxes & Finance
  3. Value added tax
  4. Further information on VAT
  5. Incurrence of tax liability and VAT obligations
  • Taxes & Finance
    • Tax rights and obligations as an entrepreneur
    • Determination of taxable profit
    • Income tax
    • Value added tax
      • Value Added Tax liability
      • VAT rates and tax exemptions
      • VAT return/Preliminary VAT return
      • Input VAT deduction
      • Further information on VAT
        • Further taxable events and exemptions
        • Incurrence of tax liability and VAT obligations
          • Preliminary VAT return
          • Date of tax liability accrual
        • Input VAT deduction and invoice
        • Transactions within the EU and from a third country to the EU
        • Information for foreign entrepreneurs
    • Corporate income tax
    • Municipal tax
    • Other taxes and duties, other financial topics
  • Employees & health
  • Business & Environment
  • External Trade
  • Change & Dissolution

Incurrence of tax liability and VAT obligations

  • Preliminary VAT return

  • Date of tax liability accrual

News

  • News articles
  • News series
  • Legal news

Topics

  • Overview
  • Taxes & Finances
  • Electronic delivery

Services

  • Mein USP
  • e-start-up
  • eProcurement

Help & Support

  • Help portal
  • Sign up for Mein USP
  • First steps in Mein USP
  • Language selection: English Deutsch
  • Privacy Statement /
  • Accessibility /
  • Publishing Information
  • Aktuelles
  • Themen
  • Services
  • Über das USP
  • Hilfe & Support

Language selection: English Deutsch