Secondary occupation
December 25, 2011 | 40,00 EUR | answered by Oliver Burchardt
Hello, I would like to ask the following: I plan to work as a so-called small business owner for the Bayerische Staatsforsten from 2012 on a part-time basis and earn no more than 10,000-12,000 euros per year. Do I have to register the business at all? Do I have to prepare a balance sheet? I also do not write invoices; the so-called wages are transferred to me with VAT in the credit procedure. How can I pay the VAT? Please clarify this for me a little. Thank you.
Dear inquirer,
Thank you for your inquiry, which I will be happy to answer as part of an initial consultation.
The legal requirements for registering a business do not affect the tax deregistration. You must separately register with your tax office as a business owner. To do this, write to your tax office and request the submission of the registration form.
Due to the size of your business, you are not required to prepare a balance sheet. You calculate your profit using an income-expenditure calculation.
For VAT purposes, you have the option to opt for VAT at the amounts mentioned. You should seek advice on whether this option is beneficial for you. If you choose to be VAT registered, you must submit a VAT return and transfer the VAT amount to the tax office.
I hope this information has been helpful.
Best regards,
Oliver Burchardt
Auditor
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