Free profession and trade registration
May 7, 2011 | 20,00 EUR | answered by Oliver Burchardt
Hello,
I have registered a part-time business for (online) trading with textiles. I have been doing this alongside my regular job since 2009. (Small business owner, turnover 1000 EUR)
Now here's the problem: I also work as an artist. So far, these earnings were accounted for through the GbR.
Now, I will no longer be a member of the GbR and will be booked as a freelance artist. This means I can also play as a temporary member in other bands.
What numbering should my artist invoices have?
Can I create a separate numbering range for my artist invoices, as well as a separate income statement?
Or do I need to add this activity to my business registration - which I find more confusing from a billing and expenditure perspective. Thank you for your help!
Kind regards
Dear Mr. Weber,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation.
In the case you described, there are two tax-related issues to consider.
Firstly, as an artist, you earn income from self-employment, while the income from online trading is considered income from commercial activity.
Since these are two different types of income from a tax perspective, you must create two separate profit and loss statements and report them in your tax return. The income from your work as an artist should be reported as self-employment income according to § 18 EStG on Annex S, while the income from online trading should be reported on Annex G.
Please note that for the assessment of your status as a small business owner according to § 19 UStG, the sales of both types of income must be added together. Only if you remain below €17,500 here can you take advantage of the relief provision.
I hope this information has been helpful in your situation.
Sincerely,
Oliver Burchardt
Tax advisor
