Value-added tax on Amazon fees
February 10, 2015 | 35,00 EUR | answered by Anton Pernitschka
Hello,
I have a question about input tax deduction:
I sell on Amazon and as a business owner, I have to pay sales tax on Amazon fees to the German government. Now I am wondering at what point I have to declare these fees for tax purposes. I only receive a bi-weekly settlement report from Amazon, but no separate breakdown of fees. The fees are listed in the settlement report, but there is no detailed breakdown of how they were calculated.
I hope you can help me with the above question and also tell me where I can enter this information in the Elster input tax deduction in order to claim it as input tax at the same time.
Best regards
Dear questioner,
In the context of an initial consultation and your fee payment, in compliance with the regulations of this forum, I would like to answer your questions.
According to § 4 No. 9 a of the German Value Added Tax Act (UStG), turnover related to real estate transfer tax is exempt from sales tax. This also includes the creation and transfer of building lease rights according to UStAE 4.9.1 para. 2 No. 1.
In your case, taking over the building lease payments by the tenant does not result in any sales tax being due.
Building lease payments are considered rental income according to § 21 para. 1 No. 1 of the German Income Tax Act (EStG). In your case, these building lease payments increase your rental income.
The answer provided is based on the information you provided. Missing or incorrect information regarding the actual circumstances may affect the legal outcome.
Best regards,
Anton Pernitschka
Tax Consultant
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