Hello, the situation is as follows: We generate global revenues in electronic services through an online platform. The payments (credit card payments) are made to external payment providers. These providers pay the money to our bank at irregular int...
Hello, the situation is as follows: as part of a special VAT audit, the tax office wants proof of individual revenue bookings behind summarized sales figures. Problem: for example, the revenues of a month are only recorded in summarized form in the ...
How can I transfer the GmbH of a straw man to myself at the cheapest cost? Background: The GmbH has a relatively high value. The proceeds from the sale would be quite painful. My current recommendation is: Get married to a man and then receive it as ...
Dear Sir or Madam, my limited liability company (UG) is working for a company from the USA (INC). The US company also has a presence in Germany, but the contract was signed with the company in the USA through which billing is also done. The activit...
Hello, I have a German business and work with a client in Canada as a software developer. Now I am writing him an invoice (in USD) and I am wondering how it must differ from the invoices to my German clients? - What additional information do I have...
Situation: I am a small business owner and will be providing a service (Affiliate Marketing) in another EU country. Question: What do I need to consider for correct invoicing: * According to my research, I will need a VAT ID for this. Do I need t...
Dear tax advisor, the following situation within the EU: I work freelance/self-employed for a company based in an EU country (example: Austria). The place of supply is in the country of the company, also in the EU country. First, I check the custome...
Dear Madam, dear Sir, I am a small business owner myself, and would like to know how to invoice for web design work for an association in Austria. The association only has a tax number, but no VAT identification number. As far as I can see in advan...
I am a craftsman based in Germany. We are currently renovating apartments in Austria for a client. We source the materials locally in Austria and install them there. The project will take approximately 6-8 weeks, during which time we will be on site....
I am currently setting up an online shop for used LP/CD/DVD. I have been sourcing goods exclusively from private individuals, so I have opted for the margin scheme for tax purposes. Since the purchases are only small amounts (usually up to 100 EUR), ...
Dear Sir or Madam, I would like to request information regarding the following matter: My husband and I own a property/house jointly. My husband is a sole proprietor and operates a hotel business. We use 25% of the living space for private use, while...
Dear Sir or Madam, I am a small business owner according to § 19 UStG and would like to offer eBooks for sale to individuals worldwide in an online shop. Regarding pricing and invoicing to individuals from third countries (countries outside the EU)...
Dear Sir or Madam, We have acquired a holiday home that is permanently rented out - initially for 15 years. The condition was that we opt for value added tax and become entrepreneurs. The rent is therefore transferred plus value added tax. O.K. We ...
Dear Sir or Madam, I am currently on a world trip, but would like to work as a small business owner in between. I have also been working as a small business owner for the past few years and, based on my previous income, continue to fall under the sm...
We are a registered non-profit organization and have commissioned illustrations digitally from an illustrator (she has low turnover, in Germany she would fall under the small business regulation). Now we have questions regarding invoicing, so that we...
Dear Sir or Madam, I have registered a business with a VAT ID and do not fall under the small business regulation, so I am subject to VAT. I regularly receive programming and design services for my website from abroad in the EU. I have so far applie...
Hello, I will soon be starting a business under the small business regulation and I am trying to be recognized as a "freelance profession" (construction consultancy) at our tax office. If not, then I will go through the commercial route. So far, I ha...
Dear Sir or Madam, My question relates to invoicing to a third country (in this case: USA). I have received an order from a company based in the USA and now want to issue an invoice. This is done as part of self-employment (not a business) under the...
Hello, I am a "small entrepreneur" (freelance translator) and I always state on my invoices "This invoice is exempt from VAT according to § 19 (1) UStG". In the past years, my turnover has not exceeded €17,500. It doesn't seem like it will surpass t...
I am a graphic designer based in Germany and have developed a font that I have sold in the USA. I sell licenses to use this font to other companies there. Invoicing is done through a foreign agency, which issues credits to me. I did not include sales...
Dear Mr. Dipl.-Kfm. Illiges, Thank you for answering my question (https://frag-einen.com/steuerberater/umsatzsteuer/fragen-zur-umsatzsteuer-8436.html) regarding value added tax. As a result, I have some additional questions that I would like to ask ...
Dear Sir or Madam, I am currently a small business owner and have not opted for VAT registration. At the moment, we only offer digital goods - our own products as well as acting as a reseller for third-party products. We handle the invoicing, meanin...
My question relates to the calculation of the 15% threshold, which distinguishes immediately deductible maintenance expenses from subsequent production costs. My husband and I have purchased a multi-family house. The 15% threshold of the acquisition ...
Dear Sir or Madam, My husband and I purchased a semi-detached house (built in 1926) in NRW in 2010. We bought the property as an investment. Here are the key dates: Notarial purchase contract: 22.02.2010 Transfer of ownership in the land register: ...
Dear Sir or Madam, In 2010, I transitioned from being a freelance small business owner to a permanent employment, which I still hold today. In the process, I forgot to inform the tax office about the termination of my self-employment and to submit t...
