Delivery to the United Kingdom - UK Value Added Tax withheld by eBay or Amazon
January 6, 2021 | 25,00 EUR | answered by Steuerberater Knut Christiansen
I am a sole trader (EÜR) and sell, among other things, to the United Kingdom. With Brexit, the previous turnover thresholds regarding German VAT disappear and deliveries are treated as exports without German VAT.
From the side of the platforms eBay / Amazon, the UK VAT is already deducted from the purchase price and paid to the British tax authorities upon payment.
How should this scenario be presented in the EÜR / UStVA?
Example: An item is sold for 22 GBP and the platform deducts 3.51 GBP to be paid to the UK tax authorities (Remaining: 18.49 GBP).
Option 1: I show an income of 22 GBP and an expense of 3.51 GBP.
Option 2: I show an income of 18.49 GBP.
Good day and thank you for using frag-einen.com!
I would be happy to answer your question as part of an initial consultation.
Basically, you first need to record an income of 22 GBP and then as a second booking, the expense (foreign taxes). In the EÜR, a profit of 18.49 GBP will of course result. However, it is important that the gross income is recorded so that it can be clearly traced and matches your receipts.
I hope this answers your question, otherwise feel free to ask additional questions at no cost.
I would like to point out that this forum cannot replace comprehensive and personal tax advice, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your issue could be different.
Kind regards,
Knut Christiansen
Tax advisor
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