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With the annual tax law in December 2016, the entrepreneurial status of legal entities under public law (jPöR) was newly regulated. From January 2023, they will have to assess all activities separately from a sales tax and income tax perspective and, if necessary, pay sales tax. Although the transition period was extended by two years during the Covid-19 pandemic, many legal entities under public law have not yet implemented their project plans. There are many reasons for delays, including the complexity of the internal and external documentation due to the enormous number of individual activities and facts with a lack of know-how on the part of the workforce, the inconsistency of household screening or the low level of digitization in many organizations.

With a view to the end of the transitional regulation on December 31, 2022, legal entities under public law should urgently tackle the changeover, as another extension is not to be expected. A late changeover in accordance with the new legal regulation can result in additional tax payments as well as possible consequences under criminal law or fines for the bodies of the legal entities under public law.

Employee training using eTraining

In order to be able to correctly record tax-relevant activities and related information and to be able to collect them more easily, comprehensively and in good quality, a corresponding basic understanding of sales tax is required across the board of a jPöR. This can be achieved through the use of appropriate training measures. These are also an essential component of tax compliance and contribute to the sustainable fulfillment of tax requirements by legal entities under public law.

From a certain number of employees to be trained, e-training offers the opportunity to keep costs and organizational effort low. Together with the award-winning provider of innovative online training, WTT CampusONE, KPMG has developed the "VAT for municipalities" training course. You can find more information, a demo video and the option of requesting free test access on our "Virtual learning that's fun" website. Also watch the recording of our joint webcast “The new VAT obligation for municipalities”.

Digitization and automation as a solution for targeted implementation

With the KPMG §2b UstG Assistant, we also offer you a solution for mastering the new legal regulation of the §2b Value Added Tax Act in digital and automated form. The assistant supports you in collecting information in a targeted, structured and uniform manner and making it available digitally for internal documentation and externally as proof to the financial authorities. Automated data analysis allows cases with risk potential to be identified and subjected to a qualified individual assessment.

Our solution can be used without any additional technical knowledge and uses standard office applications or a digital collaboration platform. Additional software with lengthy approval and installation processes is not required.

SOS §2b UStG - a breath of fresh air for your conversion project

Has your conversion project stalled? Then you should get to know our SOS §2b UStG offer. As part of project management, our experts ensure that your project gets going again. They support the processing of possible gaps and their causes in the previous project plan and together with you define an optimized plan with suitable measures and the necessary resources. Structured project management ensures transparency and acts as a control or escalation instance. Due to the tax law background of the KPMG experts, the project team not only supports you in project management, but also actively in overcoming the legal and procedural hurdles. If desired, the KPMG-§2b-UStG assistant can also be used.

 

Feel free to contact us.