Ask a tax advisor on the topic of

Value added tax liability

August 23, 2010 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

I occasionally conduct works council seminars as a self-employed teacher. I was aware that I do not have to show VAT on my invoices for a turnover of €17,500. I have not exceeded this amount so far this year.

Now I have the opportunity to conduct two additional seminars this year, which would bring my annual turnover in 2010 to €36,000.
1. Do I have to show VAT on the invoices for these new seminars?
2. I hope that the other seminars will not become subject to VAT retroactively.

Best regards

Dipl.BW/SB Ulrich Stiller

Dear advisee,

Thank you for your inquiry, which I would like to answer based on your information and in the context of your commitment to a consultation as follows:

If your total turnover did not exceed 17,500 euros in 2009 and does not exceed 50,000 euros in 2010, then you do not have to pay sales tax (§ 19 UStG).

Since you did not exceed the total turnover limit of 17,500 euros in 2009 and will not exceed the required 50,000 euros with a total turnover of 36,000 euros in 2010, you are also a small business owner in 2010.

Since you will exceed the limit of 17,500 euros in 2010, you will be liable for sales tax from 2011 onwards, i.e. in 2011 you should add sales tax to your invoices.

I hope I was able to help you.

Kind regards,

Ulrich Stiller
Tax consultant/Diploma in Business Administration