The definitive tax invoice is the final tax invoice based on the factors of the submitted tax return including any offsets by the tax authorities. Unlike the provisional tax bill, the final tax bill is not based on a presumed assumption, but on the actual income and asset situation.
As a rule, only a small amount has to be paid in arrears on the final tax bill. The majority of the tax debt is settled by the provisional tax bill, provided it has been paid. If extraordinarily high deductions were claimed in the tax return, the taxpayer may even have a credit balance.
When will I receive the final tax invoice?
After the tax return has been submitted, the tax office assesses it and then sends the tax bill. The waiting times vary greatly. If the tax return is extensive and is submitted between April and June, a longer waiting period is to be expected than if the tax return is simple and is submitted in November. The final tax bill must be paid within 30 days.
What is the purpose of the final invoice?
The final invoice provides an overview of the most important factors of the tax return and tax bill. If corrections have been made by the tax office, these can be seen under the reason for deviation in the assessment. If you do not agree with the assessment, you can lodge an objection with the tax administration.