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Value Added Tax Return Reverse Charge

August 30, 2021 | 25,00 EUR | answered by Steuerberater Knut Christiansen

I sell apps in the App Store. This generates revenue that is billed through the reverse charge procedure. These were reported in the Recapitulative Statement. Question: Where in the 2020 sales tax return do these revenues need to be reported?

Steuerberater Knut Christiansen

Good day,

Income subject to the reverse charge procedure should be entered in line 112 of the VAT return. In the notes for the VAT return it states:

Line 112
Enter other services provided in the rest of the community territory according to Section 3a (2) UStG, for which the tax is owed in another member state by a recipient established there. Summary declarations for the other services to be entered in line 112 must be submitted to the BZSt.

I hope this answers your question, if not, please feel free to contact me again.

Best regards,

Knut Christiansen
Tax advisor