Ask a tax advisor on the topic of Income tax return

Income Statement - Value Added Tax

May 16, 2014 | 25,00 EUR | answered by StB Steffen Becker

Good day,

I have a question regarding the following issue:

Facts:
In 2013, I received an invoice for a taxable domestic service provided by a company based in another EU member state (§ 13b paragraph 1 UStG). As the recipient of the service, I was liable for the tax and accordingly declared it in my VAT return. At the same time, I claimed this amount as input tax from services within the meaning of § 13b UStG.

Question/Problem:
As a freelancer, I prepare an income-expenditure account. When filling out the EÜR annex, I am wondering where and if this situation should be entered. It is a neutral transaction. I have considered entering the VAT owed as the service recipient in line 14, position 140 and the input tax in line 48, line 185.

What is the correct procedure? I would appreciate a response.

StB Steffen Becker

Dear inquirer,

Thank you for your inquiry. I will answer it as part of an initial consultation based on the information provided. Missing or incorrect information can influence the legal outcome.

Your consideration is correct, you must enter it as both sales tax and deductible input tax.

I hope I was able to help you further.

Sincerely,
Steffen Becker
Tax advisor