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sales tax treatment of the own laboratory

is professional legal terms, the operation of a partner can own laboratories. Whether the laboratory practice is economically viable, it must be both by the dentist himself and by the Accountants examined critically. Here are some aspects of the sales tax practice laboratories for discussion.

Revenues from the business as a dentist are generally exempt from sales tax. The sales tax exemption applies only to the treatment performance and not on the manufacture and repair of dentures and orthodontic appliances. The commercially active laboratories calculate the dentist regular 7 percent sales tax. The dentist passes the laboratory invoice including the VAT to the patient. To avoid

competitive disadvantages for industrial laboratories, it has left the legislature in principle to the sales tax liability of the practice labs. The patient is given in this case, the dentist an invoice for the sales-tax-free treatment services plus the sales taxable personal laboratory performance. The amounts are determined by the GOZ and the KZV law.

from the sales tax liability, there is one exception: if the turnover threshold of EUR 17 500 will not exceed a year, is not the sales tax on (so-called small business). Once this limit is exceeded, to lead from the following year the VAT to the tax office. This limit applies regardless of whether the revenue is earned by the dentist himself or by an employee technicians.

The dentist may, however (for election) waive the sales tax exemption on the basis of this business. The laboratory sales are then taxed at the reduced rate of 7 percent. This option can be quite useful for larger tax investments, for example in the laboratory equipment, as the sales tax will be reimbursed from the investment accounts by the tax office (called input tax). Among other is a prerequisite for the tax authority that proper invoice is issued. Whether the exercise of the option makes sense, should be checked by an experienced tax advisor.
As an intermediate result is to be noted that the sales tax liability always is accompanied by a tax refund claim.

The sales tax liability or the option for sales tax liability go hand in hand a number of formal duties. Depending on the amount of revenue the sales tax monthly, quarterly or annually to notify the tax office.