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Declaration of foreign income in the income-statement as a small business owner

February 13, 2017 | 35,00 EUR | answered by Steuerberater Udo Glinka

Hello,

I am a small business owner according to § 19 para. 1 UStG and I also sell eBooks abroad.

I am unsure whether I should include all sales or only domestic sales in the field "Operating income as a small business owner subject to VAT (according to § 19 para. 1 UStG)" (line 11) in the EÜR 2016 (income statement). If it is the second case, I would like to know which field(s) I should use to report my foreign sales.

On one hand, the small business owner regulation only applies within the Federal Republic of Germany, but on the other hand, I still need to report all my income to the tax office.

Thank you for your response.

Steuerberater Udo Glinka

Dear questioner,

Based on the situation you described, I will answer your inquiry as follows.

Sales that are not taxable in Germany are not taken into account when determining the small business threshold.

Therefore, in order to avoid incorrect tax assessment, you should enter these separately in the EÜR.

While you enter the total amount of your sales in line 11, in line 12 you should also list all sales that are not taken into account when determining the small business threshold, including those not taxable in Germany.

I hope I was able to assist you.

Kind regards,

Udo Glinka (Tax Advisor)