What is Cash vs accrual VAT (Ist-/Soll-Versteuerung)?
Under cash accounting (Ist-Versteuerung), VAT often follows payment receipt; under accrual (Soll-Versteuerung), it follows performance or invoicing. Which regime applies depends on your tax setup.
Many solo freelancers use cash VAT accounting when allowed — a cash-flow benefit. Confirm against your tax assessment or adviser.
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.