Which documents are needed for the business tax declaration?
April 16, 2023 | 40,00 EUR | answered by Isabel Möller
Dear tax consultant,
My name is Ralf Neumann and I have been running a small IT services business for several years. Up until now, I have always prepared my tax returns myself, but this year I want to make sure that everything is handled correctly and professionally. That's why I am reaching out to you to inquire about the documents I need for the trade tax return.
Currently, I have a GmbH that generated a turnover of approximately 150,000 euros last year. I have various expenses such as office rent, employee salaries, software and hardware costs, as well as advertising expenses. Additionally, I have also made profits from selling services.
My concern is that I am not exactly sure which documents I need to submit for the trade tax return. I want to make sure that I have all the relevant documents and receipts on hand to avoid any potential inquiries or issues. Furthermore, I want to ensure that I am not overpaying taxes and that everything is calculated correctly.
Could you please provide me with a detailed list of the required documents for the trade tax return? Which receipts should be relevant for determining the trade profit? Are there any specific deadlines that I need to be aware of?
Thank you in advance for your help and support.
Sincerely,
Ralf Neumann
Dear Mr. Neumann,
Thank you for your inquiry regarding the required documents for the trade tax return of your IT services GmbH. It is understandable that you want to ensure that everything is handled correctly and professionally. I am happy to provide you with a detailed overview of the necessary documents and receipts for the trade tax return.
For the trade tax return of your GmbH, the following documents are usually required:
- Commercial register extract of the GmbH
- Balance sheet and profit and loss statement (P&L) for the past financial year
- Tax forms (EÜR attachment, AVEÜR attachment, ER attachment)
- Bank statements of the GmbH for the past financial year
- Receipts for income and expenses (e.g. invoices, receipts, cash receipts)
- Records of business acquisitions and depreciations
- Personnel documents (salary statements, social security certificates)
- Rental agreements for the office
- Receipts for advertising costs, software and hardware costs
- Receipts for profits from the sale of services
These documents are important to correctly determine the trade income of your GmbH and to set the trade tax accordingly. It is advisable to keep all receipts and documents well organized and complete in order to be able to quickly respond to any inquiries from the tax office.
Regarding the deadlines for the trade tax return: The trade tax return must usually be submitted to the tax office within five months after the end of the financial year. However, it is possible to apply for an extension if more time is needed.
I hope this information helps you with the preparation of your trade tax return. If you have any further questions or need assistance, please do not hesitate to contact me.
Best regards,
Isabel Möller
