Mischleistung

Mischleistung, in the context of value-added tax (Umsatzsteuer) in Germany and the European Union, is a transaction that comprises both the delivery of goods and the provision of services within a single contractual package. Such a mixed supply occurs when a purchaser receives a product together with accompanying services, such as installation, assembly, or training, in one agreement and often invoiced as a single price.

The key question in handling a Mischleistung is which component dominates the value or economic significance of the transaction. If the main component is the sale or delivery of goods, the transaction is treated as a supply of goods for VAT purposes; if the main component is the service (for example, installation or maintenance), it is treated as a supply of services. In cases where the main component is not clear, tax authorities may use allocation rules or value proportions to determine the appropriate VAT treatment. This classification can influence the place of taxation, the applicable VAT rate, and the deduction of input tax.

Typical examples include the sale of machinery with on-site installation, a hotel stay that includes meals and conference services, or the sale of equipment that includes setup and training. Mischleistung is particularly relevant for businesses that offer bundled products with services or that undertake installation work as part of the overall package.

Legal references vary by jurisdiction but generally align with EU VAT directives and national implementations. In Germany, discussions of Mischleistung appear in relation to UStG provisions and corresponding guidance from tax authorities, which emphasize the dominance rule and potential allocation methods. Taxpayers should consult current official guidance or a tax professional for precise rules.