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Declaration of VAT within the Mini-One-Stop-Shop in the income tax return

February 7, 2017 | 35,00 EUR | answered by Wirtschaftsprüfer André Hintz

Hello,

I am using the Mini-One-Stop-Shop solution to sell eBooks in the EU. My question to you is whether and, if so, where I need to report the sales tax paid there in my income tax return.

Thank you in advance for your response.

Wirtschaftsprüfer André Hintz

Dear questioner,

I would like to answer your question within the framework of an initial consultation and your fee commitment, in accordance with the rules of the online portal. My response is based on the facts you have presented.

The VAT you have paid is to be considered as a deductible business expense in the case of income surplus accounting.

In annex EÜR for 2015, line 49 is designated for "VAT paid to the tax office and, if applicable, offset VAT." In annex EÜR for 2016, line 50 serves the same purpose.

I hope that my explanations have been helpful to you and remain

Yours sincerely,

André Hintz
Tax advisor
Auditor