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Intra-community other services (§ 18b sentence 1 no. 2 UStG)

May 16, 2011 | 20,00 EUR | answered by Oliver Burchardt

Dear Sir or Madam,

I sell American scented candles through the Amazon.de platform as well as on my own website.

Now, when creating my VAT pre-registration, I have a question that I am a little unsure about, under which point I enter the following, namely:

I receive my sales revenue from Amazon as well as a VAT statement. So far, I have entered the sales revenue under the point operating income - other income without VAT according to § 18b sentence 1 no. 2. Is this correct at all? If not, under what should this be precisely indicated?

Similarly, I am not sure under which point I should enter the VAT statement from Amazon.de.

I hope that you can help me with this.

I would be very grateful for a prompt response from you.

Oliver Burchardt

Dear inquirer,

Thank you for your inquiry, which I would be happy to answer as part of an initial consultation.

Unfortunately, I am unable to open the attached documents, so I assume that you have received a credit from Amazon for the sales proceeds generated on the platform.

You must enter these sales proceeds in line 27 of the sales tax pre-registration.

The invoice issued by Amazon serves only to enable Amazon to claim input tax deduction. The resulting sales tax must be reported by you and remitted to the tax office.

I hope this information is helpful.

Sincerely,

Oliver Burchardt