At first glance, it seems to be from 01.07.2020 bus 31.12.2020 announced reduction in VAT rate of 19 on 16% (16%... there was something 
) or. of the reduced set of 7 on 5% to lead to lower prices in retail for consumers - yuhu! So the plan, to boost the economy.
At second glance and especially with a look behind the scenes of the (Online-)Trading the guess quickly crystallizes, that something was overlooked.
Why?
In online retail, the prices of the items are stored as gross prices in most consumer shops via the shop system. The system then calculates the VAT included in the gross price, the central elsewhere(is) is configured.
Now the VAT rate changes from 19 on 16 or from 7 on 5% only one number is now exchanged at this aforementioned central point. The gross prices - the price, which the customer pays afterwards - does not change this. Only the value added tax included in the purchase price will be lower and that will only benefit the dealer and not the customer.
A shop now wanted to pass the savings on to customers through the lower VAT rate, in addition to the above. central change also every single deposited (Brutto-) Product price to be changed, which with a temporary solution of six months only very few retailers will do.
However, if the prices in the shop backend are stored as net prices and the shop calculates the valid VAT. on top, however, it is no problem to pass the savings on to the customer.
In stationary retail, the situation is probably a bit more complex - at the latest if you start from shops with a high number of articles. Not only, that the POS systems have to be changed over for six months, moreover, all price tags attached to the shelves and even to the products must be replaced, to pass the lower tax on to customers. Here you could go into more detail (e.g.. with the keyword “price printed directly on the product”), I think however, that the point becomes clear.
In areas where high-priced items are offered, e.g.. Of course, cars make sense to insist on the tax advantage on the sales price - in everyday life, however, the economic stimulus package will only help a few consumers to become more willing and willing to buy.
For all dealers - whether online or offline - one way or the other applies: From the 01.07. up to and including. 31.12.2020 the tax regulations have to be adjusted!
