Which documents do I need for the pre-registration of the value added tax?
January 20, 2023 | 30,00 EUR | answered by Friedhelm Sauer
Dear tax consultant,
I am faced with the challenge of submitting the advance notification of turnover tax for my company and I am unsure about which documents I need for this. My company operates in the online retail sector and generates turnover both within Germany and cross-border. So far, I have been paying turnover tax on a quarterly basis, but I want to make sure that I have all the necessary documents correctly prepared.
My concern is that I might forget important documents or information, which could lead to problems with the tax office. I would like to ensure that I can properly submit the advance notification of turnover tax and avoid making any mistakes.
Could you please tell me specifically which documents I need for the advance notification of turnover tax and what I should keep in mind, especially regarding cross-border turnover? Are there any special forms or documents that I need to prepare? What information is relevant for the tax office and how can I ensure that my advance notification is accurate?
Thank you in advance for your support and advice.
Sincerely,
Siegfried Schmid
Dear Mr. Schmid,
Thank you for your inquiry regarding the pre-registration of sales tax for your company in the online trading sector. I understand your concern about wanting to have all the necessary documents correctly in order to avoid any issues with the tax office. I am happy to provide you with a detailed overview of the required documents and information for pre-registering sales tax.
For the pre-registration of sales tax, you usually need the following documents:
1. Sales tax pre-registration: This is the main document that you need to submit to the tax office. It contains all the information about your sales, both within Germany and cross-border.
2. Invoices: You need to keep all invoices for your online sales carefully. These serve as proof for your sales and the sales tax included.
3. Small business regulation declaration (if applicable): If you are using the small business regulation, you need to inform the tax office.
4. Export and import documents (for cross-border sales): If you make sales abroad or import from there, you need the corresponding export and import documents.
It is important that all information in your sales tax pre-registration is correct and complete. Make sure to capture all sales correctly and calculate the sales tax accordingly.
When it comes to cross-border sales, there are some special considerations to keep in mind. These include the correct use of VAT identification numbers (VAT ID) and compliance with EU-wide regulations for intra-community trade.
For cross-border sales, you also need to have additional information such as delivery notes and transport documents in order to prove proper processing.
It is recommended to contact a tax advisor early on to ensure that you have all the necessary documents and information for the pre-registration of sales tax correctly. A tax advisor can also assist you in preparing the sales tax pre-registration and avoid potential errors.
I hope that this information is helpful to you and assists you in correctly pre-registering sales tax for your company in online trading. If you have any further questions, please feel free to contact me.
Best regards,
Friedhelm Sauer
