Reviewed replacement parts
Reviewed replacement parts (DE)
Only ordinary equipment repair/maintenance and reviewed replacement parts taxed at the standard 19% rate; no reduced, zero-rated or exempt cases, photovoltaics, reverse charge or property/construction work.
What to do
- Complete the current billing handover, purchase order, reviewed uncovered work/parts and German seller profile with the declared VAT ID or business tax number. Check the supported date and refresh. Request review if the tax case is unclear.
- Use consumed stock after returns. The approved offer fixes the unit and price. Check each part and its tax treatment. A changed source requires a new review; a finalized original stays unchanged. Already invoiced quantities continue to count after report amendments or full cancellation; they are not automatically available again.
- I checked every replacement part and its tax treatment: standard 19% VAT and approved net consumption only; no reduced, zero-rated or exempt goods, photovoltaics, special schemes, vessels, aircraft or property work.
Before you continue
Parts need reviewed stock consumption, matching approved offer positions and Not covered decisions. Review returns and changed sources in the report first. Already invoiced quantities continue to count after report amendments or full cancellation; they are not automatically available again.