Input: Vorsteuer auf Rechnungen aus Luxemburg, Österreich, Schweiz, Italien
Translation: Input tax on invoices from Luxembourg, Austria, Switzerland, Italy
August 17, 2011 | 20,00 EUR | answered by Matthias Wander
Dear Sir or Madam,
I have an invoice from Luxembourg to book; Content: Downloading a security system (Kaspersky Internet Security) on PC.
Charged is: net 34.74€ plus 15% VAT 5.21€ gross 39.95€. Do I need to submit a EC sales list here?
How should this be booked according to SKR 03?
Furthermore, I have fuel receipts from Luxembourg, Austria, Switzerland, and Italy to book. How should this be booked according to SKR 03? Can input VAT be booked and declared, do I need to submit an EC sales list?
Thank you and best regards.
Dear inquirer,
Thank you for your inquiry, which I would like to answer based on the information provided and in the context of your commitment within the scope of an initial consultation.
A VAT return is only required for intra-community supplies and other services that you have provided as a supplier. No VAT return is required for services that you have received.
The foreign VAT invoiced to you cannot be deducted as input tax at the German tax office.
You book these invoices with the gross amount as operating expenses (4806 "Maintenance costs for hardware and software; 4530 "Ongoing vehicle costs").
To reclaim the foreign input tax, an application for input tax refund would need to be submitted to the Federal Central Tax Office in Saarlouis. However, a certain amount of input tax must be reached in order to qualify for a refund, which can vary depending on the country.
I hope I was able to assist you within the scope of your commitment.
Kind regards,
Wander
Tax advisor
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