Claiming a private invoice from England as operating expenses.
May 30, 2022 | 35,00 EUR | answered by Steuerberater Knut Christiansen
I am a freelance sole proprietor (composer) and I have commissioned an artistic service (guitar recording for a music piece) from a student in England. The student is a private individual, not a business owner. Now, the question is how I can deduct his service as a business expense when he wants to issue me a private invoice. Is a regular private invoice sufficient, or do I need to consider anything else to ensure that the tax office recognizes the cost as a business expense? For example, there should not be any VAT incurred in this case.
Hello,
In general, you should be able to provide as much evidence as possible (email correspondence, contact details, private invoices) so that the invoice is recognized. Then there should be no problem. Perhaps you could also ask him for a copy of his ID.
However, you should expect that the tax office will charge VAT due to the reverse charge procedure, but if you are entitled to input tax deduction, you could deduct the VAT in the same amount.
I hope this answers your question, if not, please feel free to ask further questions.
I would like to point out that this forum cannot replace a detailed and personal tax consultation, but is mainly intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your issue could be different.
Best regards,
Knut Christiansen
Tax consultant
... Are you also interested in this question? 
