Operating cost statement for net lease contracts
October 19, 2011 | 30,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
The commercial lease agreement with the landlord was a net lease agreement, without value-added tax, until 31.07.2011. Operating costs were settled annually, always without value-added tax.
From 01.08.2011, the landlord has now opted for sales tax, so from 01.08.2011, sales tax of 19% will be added to the rent and the operating cost advance payment.
Now an operating cost settlement for the period 01.01.-31.12.2010 has been prepared with sales tax, is this correct? Or should this settlement also have been done without sales tax, like in previous years, until 31.07.2011, and only from 01.08.2011 (change in lease agreement with sales tax) can the operating costs be settled with sales tax?
Dear client,
Thank you for your inquiry, which I would like to answer based on your information and in the context of your commitment in an initial consultation as follows:
There are two rental agreements here. In the rental agreement until July 31, 2011, the rental was exempt from VAT according to § 4 No. 12 UStG, and the option for VAT according to § 9 UStG was waived. Since ancillary costs as ancillary services share the fate of the main service (rent), no VAT may be charged on ancillary costs until July 31, 2011.
From August 1, 2011, in an amended (new) rental agreement, the landlord waived the tax exemption according to § 4 No. 12 UStG by option according to § 9 UStG and calculated VAT on the rent. Therefore, the ancillary costs are also subject to VAT, but only from August 1, 2011.
The 2010 ancillary costs settlement still refers to the tax-exempt rental. Therefore, the landlord must carry out the ancillary cost settlement for the year 2010 WITHOUT VAT.
I hope I was able to assist you.
Best regards,
Ulrich Stiller
Tax advisor / Diplom-Business Economist
