Add returnables to receipt case definitions for DE #71
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christian-rogobete
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I propose - contrary to my remarks - to delete this chapter completely or to shorten it considerably and to replace it with concrete json-examples.
Why? These explanations on this document would have to be much more extensive and examples need not be complete but only exemplary.
doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md
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| From a VAT point of view refering to the income from returnables (DE: Pfand), a distinction must be made here as to whether a transport container provided against a separately agreed deposit is a (self-contained) transport aid or merely a so-called goods container. Whereas transport aids basically serve to simplify the transport and storage of goods (e.g. pallets, boxes), goods are enclosed in inner/outer containers which are necessary for the delivery of the goods to the end consumer (e.g. bottles). | ||
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| From the point of view of turnover tax, the provision of transport aids against a deposit represents an independent delivery which is subject to the general tax rate according to § 12 Abs. 1 UStG (currently 7% VAT). | ||
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| In contrast, the encirclement of goods, as a so-called dependent secondary service, shares the fate of the actual main service/product. (e.g. delivery of milk 7% VAT - deposit on milk bottle also 7% VAT). |
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Since the cases are not so simple, I would suggest to refer to e.g.:
https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2013-11-05-hin-und-rueckgabe-von-transportbehaeltnissen.pdf?__blob=publicationFile&v=2
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done, pls. have a look to the current version
doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md
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christian-rogobete
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…ete/interface-doc into de-rc-returnable * 'de-rc-returnable' of https://github.com/christain-rogobete/interface-doc: (59 commits) Update appendix-de-kassensichv.md add vouchers to toc for DE add voucher postman collection for DE update DE voucher examples Update reference-tables.md Updated middleware 1.3.1 release notes Update data-structures.md Update data-structures.md Update data-structures.md Update data-structures.md Added ManagerId as ftReceiptCaseDataField Reverse Forderungsauflösung / Forderungsentstehung Update type-of-payment-ftpayitemcase.md Correction of a typo remove field ActionMoment from de-data-structures update BON_START in DSFinV-k generation Update for French law drop double content Added toc.md Middleware 1.3.1 release notes ...
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