Focus on sales tax: mastering Section 2b UstG

After being postponed several times - most recently by the Annual Tax Act 2024 - the new legal regulation of entrepreneurial status for legal entities under public law (jPöR) will come into force on 1 January 2027 according to the current state of the law.

The time until the mandatory application of Section 2b UStG should be used by jPöR to ensure an optimal start for legally compliant work under the new framework conditions. A delayed changeover may result in additional tax payments as well as possible consequences under criminal or fine law for the bodies of the jPöR.

§ Section 2b UStG and the VAT liability of the public sector

Possibilities and necessity of a digitalised solution approach

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Our experts are happy to support you in all project phases. We tailor our services to your needs and wishes.

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Virtual learning that is fun

KPMG and WTT CampusONE impart specialist tax knowledge in modern eTrainings

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Is your organisation ready?

The KPMG Health and Readiness Check provides you with an overview

The conversion to Section 2b UStG is a Herculean task for jPöR, which not only affects the tax function, but also presents the entire organisation with changes and new challenges. Our § 2b UStG team supports you with an expert and objective view at short notice in assessing the maturity level of your conversion project and in drawing up or updating an existing implementation roadmap. We examine the current implementation status of your organisation, both from a tax perspective (including the completeness and accuracy of the inventory exemption) and from a technical/organisational perspective (for example, regarding implementation in IT and process adjustments).

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§ 2b UStG KPMG Health- & Readiness-Check

Implementing the new regulation of entrepreneurial status in a targeted and legally compliant manner

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Digitalisation and automation as a solution for targeted implementation

With the KPMG § 2b UStG Assistant, we also offer you a solution for mastering the new legal regulation of § 2b UStG in digital and automated form. The assistant supports you in collecting information in a targeted, structured and standardised manner and making it available digitally for internal documentation and externally as proof to the tax authorities. The automated data analysis allows you to identify cases with risk potential and subject them to a qualified case-by-case review.

Users do not need any prior technical knowledge for this - and the Section 2b Assistant uses standard office applications or a digital collaboration platform. Additional software with lengthy authorisation and installation processes is not required.

Use of artificial intelligence

The implementation of Section 2b UStG also opens up opportunities for the effective use of artificial intelligence (AI). We work with you to identify areas of application in which AI processes can be used to accelerate and optimise contract analyses, data evaluations and risk assessments.

Get to know the AI application in our Digital Gateway platform and see the benefits for yourself.

Get to know our SOS offer

As part of project management, our experts ensure that your project picks up speed again. They provide support in identifying potential gaps and their causes in the previous project plan and work with you to define optimised planning with suitable measures and the necessary resources. Structured project management ensures transparency and acts as a control and escalation instance. Due to the tax law background of the KPMG experts, the project team not only supports you with project management, but also actively helps you overcome the legal and procedural hurdles. The KPMG § 2b UStG assistant is also available on request.

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Product sheet: SOS § 2b UStG

Mastering the tax law and procedural challenges of the changeover to Section 2b UStG with KPMG in the short term

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Employee training by means of eTrainings

In order to correctly record tax-relevant activities and related information and to be able to collect it more easily, more comprehensively and in good quality, a corresponding basic understanding of VAT is required across the board among the employees of a JPöR. This can be achieved through the use of appropriate training measures. These are also a key component of tax compliance and contribute to the sustainable fulfilment of tax requirements by legal entities under public law.

From a certain number of employees to be trained, eTrainings offer the opportunity to keep costs and organisational effort low. Together with the award-winning provider of innovative online training courses, WTT CampusONE, KPMG has developed the "VAT for local authorities" training course. On our website "Virtual learning that's fun" you will find further information, a demo video and the opportunity to request a free trial access. You can also watch the recording of our joint webcast "The new VAT obligation for local authorities".

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