Booking invoices to Austria
October 27, 2010 | 40,00 EUR | answered by Steuerbera Georg Stahn
Dear Sir or Madam,
I occasionally work with my heating and plumbing company in Austria. I have been assigned a tax number there.
How do I book invoices for: 1. Private and 2. Business customers in the chart of accounts SKR 03 (WISO Kaufmann) and how do I set up the tax code for them in the accounting system?
I also rented an apartment in Austria, for which VAT is applicable. How should this expense be booked in the context of double household management?
Best regards,
Good evening,
I assume that with your newly assigned tax number, the ID number for your domestic company is meant. For tax-free sales (deliveries and services to companies within the EU), you need the respective ID numbers of the Austrian entrepreneurs, which will also be part of your registration to be created. The booking for SKR 03 is made on account 8337.
The registration to be issued to private individuals must be calculated with value added tax, as they are not entrepreneurs and therefore do not have an ID number.
The value added tax on the rented apartment is not to be paid by you, due to your own ID number.
For further inquiries, or if I have misunderstood your question, here are my contact details:
Georg Stahn
-Tax consultant-
Jan-van-Werth-Str. 6
41352 Korschenbroich
www.steuerberater-stahn.de
georgstahn@t-online.de
02161/67673-672347
0172/2914429
See you soon, yours
Georg Stahn
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