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Beiträge zum Stichwort ‘late payment’
Penalties Continue to Apply for Late Payment of Wages and Salaries in Germany
Employers are required by law to pay wages and salaries on time. If they fail to do so, they risk a penalty. Since July 01, 2016, a fixed sum of 40 euros is payable as lump-sum compensation for late payments. This […]
Refund of German VAT: Retroactive Correction of Invoices
Under German tax law, value added tax on services received is refunded to companies. The prerequisite for a refund is that the invoice submitted is formally correct. As German VAT tax law places high requirements on invoices, however, suppliers frequently fall […]