Value-added tax liability
Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/mehrwertsteuer.html
The value-added tax liability is the obligation of a taxpayer or business to remit to the tax authorities the VAT collected or payable. It arises from the VAT obligation and may include differences between charged VAT on sales and deductible input VAT.
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