Revenue according to §25a UStG in attachment EÜR 2009
August 4, 2011 | 20,00 EUR | answered by Dr. Yanqiong Bolik
Where do I have to list the tax-exempt portion of the proceeds according to §25a UStG in the annex EÜR 2009? My accounting program suggests line 11, code 103. The tax office's clerk says that only the difference (profit) has to be listed in the EÜR.
How do I do it correctly?
Dear inquirer,
Thank you for your inquiry. Based on the information provided, I am happy to answer your question as part of an initial consultation, taking into account your contribution and the rules of this platform. The opinion is based on the facts presented. Missing or incorrect information about the actual circumstances can affect the tax result.
1. §25a UStG regulates the VAT treatment of supplies according to §1 para. 1 no. 1 UStG of used goods. Revenues falling within the scope of §25a UStG are subject to VAT.
2. The tax base of the VAT is the amount by which the selling price exceeds the purchase price of the item.
3. Annex EÜR is the official form for determining profits according to §4 para. 3 EStG for the income tax return.
4. If the income under EStG is not tax-exempt and the corresponding revenues do not fall within the scope of §§19, 24 UStG, the net revenues (i.e. without VAT) should be entered in line 10, and the VAT on them should be recorded in line 12.
5. The acquisition costs, if they involve the acquisition of goods for resale, should be recorded as business expenses in line 21.
I hope that I have provided you with an overview of the situation and assisted you based on your information within this initial consultation.
For further questions, I am available for a personal conversation.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Email: info@zdbz.de
