Information on VAT (Umsatzsteuer) for contract research projects and service projects
Changes in German tax laws mean that contract research projects and academic services carried out by German universities have been subject to VAT (Umsatzsteuer) since 1 January 2004. All income that Humboldt-Universität zu Berlin earns from these projects must therefore include 19% VAT. We kindly request all project managers to include this in their calculations when planning projects.
The changes to the tax laws also introduced special requirements for invoicing, i.a. consecutive invoice numbers. Invoices for contract research and scientific services are exclusively invoiced by Humboldt-Innovation. Invoicing for all other third-party-funded projects is handled by the Research Service Centre.
In case of doubt, please contact your research administrator (Tel. +49 30 2093 1638) or Research Manager at HI (Tel. +49 30 2093 70776).