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Question regarding non-taxable sales in the sales tax return

February 21, 2020 | 30,00 EUR | answered by Steuerberater Knut Christiansen

Dear Sir or Madam,

I work as a freelance translator, and since last year I am no longer eligible for the small business regulation, which means I have to declare sales tax. I have already sent quarterly sales tax pre-registration to the tax office for 2019. For invoices to customers in France, according to the reverse charge procedure, no sales tax is charged from my side, as these are non-taxable sales. The amounts of these invoices are listed in the sales tax pre-registration under "Non-taxable services according to §18b sentence 1 no. 2" and reported in the recapitulative statement.

Regarding the sales tax return, I have a question. I cannot find a corresponding line in the form for the sales tax return. Could you please tell me in which line these sales must be entered (invoices from me (Germany) for a service (translated text) to a company in the EU)? Thank you for your response!

Miriam

Steuerberater Knut Christiansen

Good morning and thank you for using ask-einen.com!

In the 2019 sales tax return, these services must be entered in line 115 in the section "I. Supplementary information on sales". This line is also called "Non-taxable other services according to § 18b sentence 1 no. 2 of the German Value Added Tax Act (UStG)".

I hope this answers your question, if not, feel free to ask for further clarification at no cost.

Best regards!

Knut Christiansen
Tax advisor