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Umsatzsteuerrückerstattung und Umsatzsteuervoranmeldung Die Umsatzsteuer muss monatlich, vierteljährlich oder jährlich an das Finanzamt abgeführt werden. Die Vorsteuer wird von dieser Steuerschuld abgezogen. Der übriggebliebene Saldo muss bis spätestens zum 10. des Folgemonats an das Finanzamt gezahlt werden.
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