Ask a tax advisor on the topic of Sales tax / Turnover tax

Which line is the VAT pre-registration service for services after Brexit?

April 3, 2021 | 30,00 EUR | answered by Steuerberater Knut Christiansen

I invoiced an English company with a note on reverse charge as a freelancer in December 2020. My service was for advertising purposes of the company there.

I am subject to the cash accounting method and the payment to me was only received in January 2021.

Last year, I would have reported the revenue in line 48:
Non-taxable other services according to $ 18 paragraph 1 No. 2 UStG

Is this still correct? Because then I will be asked to submit a VAT return, even though it is no longer necessary. If line 48 is still correct - what do I tell the tax office if it later requests me to submit a VAT return?
Thank you very much

Steuerberater Knut Christiansen

Dear Sir/Madam,

when providing other services, the reporting period for the ZM is the period in which the service was provided. Unlike the VAT pre-registration, it does not matter when the fee was received. The ZM would therefore have to be submitted for the month of December.

Best regards,

Knut Christiansen
Tax consultant