All services (services = invoice type “SI”) for which the end of the service period is between 1.7.2020 and 31.12.2020 must be invoiced with 16% VAT (i.e. the end of the service period is decisive). For deliveries of goods, the time of delivery is decisive (in general, the beginning of the transport of goods). This means that goods delivered in the period between 1.7.2020 and 31.12.2020 are taxed at 16%. Thus, deliveries that took place in December 2020, for example, are taxable at 16%. Since our invoices and credit notes for differences always refer to the original deliveries, these are also to be settled with the corresponding tax rate (e.g. delivery in “GC” = 16%, then “DC” or “DI” also with 16%). The time of invoice issuance or payment are therefore not decisive for determining the applicable VAT rate (applies to all our document types).