Field help:
(2023)
Operating income subject to VAT
Enter all operating income subject to VAT received with net amounts (i.e. income without value added tax) here, regardless of whether it is subject to the general value added tax rate of 19% or the reduced value added tax rate of 7%.
VAT received on operating income is to be stated separately in the line "VAT collected". Income from the sale of fixed assets, e.g. a company car, is included in the line "Sale or withdrawal of fixed assets".
Note: The reduced VAT rate of 7% applies to certain turnover which is listed in section 12 para. 2 Value Aded Tax Act (UStG).
