Dear Sir or Madam, I am facing the following difficulties in preparing the VAT return for 2019: a) I sold a product to an Irish company and physically shipped it. I did not show any VAT on the invoice as the buyer had a valid Irish VAT number. In w...
Dear Sir or Madam, I am registered as a freelance consultant, but have been unable to work due to illness since 08/2018. Until 07/2018, I had revenues, but afterwards only incurred costs (including a home office in my condominium). Nevertheless, in ...
I am a sole proprietor (income taxed according to income statement, VAT registered). A supplier of trading goods offers me the opportunity to purchase credit with him. How is the acquisition of such credit treated in terms of accounting and tax law...
An entrepreneur A in Cologne receives an order from an entrepreneur B in Vienna. Entrepreneur A in Cologne places this order with an entrepreneur C in Munich, and entrepreneur C in Munich produces the goods and ships them directly to Vienna, thus sup...
I have a business and, due to my blindness, I am exempt from sales tax according to §4 paragraph 19 of the Sales Tax Law. Now, how would it be if I expand my business into retail sales for both business and end customers? Here is a fictional example...
Hello, My name is Matthias. I have been running a business as a sole proprietor for several years. Now I have founded a second business with a partner as a general partnership (OHG). Can I now buy and sell goods back and forth? Is it allowed to sell ...
Hello, I was employed subject to social security contributions throughout the year 2016. My earnings from this employment exceeded the tax-free allowance. In addition to this employment, I provided a one-time service (research and written expertise)...
Hello, I am a small business owner and I purchase DIGITAL goods from a third country. I receive the goods via email. The supplier naturally sends me an invoice without VAT. My question is, do I still have to pay 19% sales tax to the tax authority, s...
Dear Sir or Madam, In 2014, we renewed the fitted kitchen in our rented condominium. The invoice amount was approximately €6,300. The condominium has been in our ownership since 2002 and has been rented out since 2007. The old kitchen was installed ...
Hello, I have some further questions regarding the following page of yours: http://frag-einen.com/steuerberater/vorsteuer/umsatzsteuer-auf-amazongebuehren-500984.html I work with Amazon myself and exclusively offer "Fulfillment by Amazon". The onl...
Dear Sir or Madam, I am a small business owner according to § 19 of the German Value Added Tax Act. Last month, I purchased goods in a third country (Ras Al Khaimah), a free trade zone with 0% VAT, via the internet using PayPal. These were digital g...
For the purpose of resale, we purchased 50 smartphones from a supplier totaling €33,473.5. After paying the amount of €33,473.5 into the bank account of the "domestic" supplier, the goods were delivered promptly. On the corresponding invoice, the s...
If a tenant pays the operating costs directly to the suppliers/institutions on behalf of the landlord, can the landlord then claim these as deductible expenses in the Annex V?
The situation is as follows: - Company is closing the location with the current headquarters - New headquarters will be an existing location - Employee is Co-CEO with a company car - Due to strong international activities and other locations abroad, ...
Hello, the following situation: We are a company required to prepare financial statements and import electronic items from China. We are the importer and therefore also the manufacturer of the product. For some of these items, we need a special cer...
Dear Sir or Madam, For the past 3 months, I have been selling telephone prepaid credit and SIM cards from abroad. I purchase these in the local currency and sell them with a markup for shipping and service to customers in Europe who are traveling to...
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...
Hello, the following situation: Legal form: As a German sole proprietor, I operate a mail order business in Germany. In addition, I want to have goods that I purchase in the UK from a British company sent directly to German, Spanish, and French end...
I intend to initially start a business alongside my job as an employee. I am an engineer and I want to develop a complex machine, so that costs are incurred for several years (3-5). If I am successful, we will move to production, hopefully generating...
Hello, According to § 3d (4) UStG, we would like to waive the application of the delivery threshold for 4 EU member states (France, England, Spain, and Italy) and tax deliveries to private individuals there. How are these operating revenues treated...
Dear Sir or Madam, I have the following situation: I am self-employed in Germany and registered in Germany (residence). Furthermore, I am the sole managing director and shareholder of a GmbH in Germany. Both companies have separate tax numbers and s...
Hello, my husband and I operate a GbR. We are aware that incoming invoices must be issued in the name of the GbR, instead of just one partner, to ensure the deduction of VAT. Question: Which name exactly should it be? Situation: - Registration at ...
We have been operating a Limited company in Germany for approximately 6 years. The accounting is regularly done in accordance with regulations. Every year, a balance sheet is prepared by the tax advisor and the corresponding tax returns are filed wit...
Hello, I am self-employed. A supplier gives me vouchers once a year, but now we have reached a scale where I would like to clarify the tax situation. For this year, 3000 euros are available for "payout". In what way can I transfer the amount to my ...
Where do I have to list the tax-exempt portion of the proceeds according to §25a UStG in the annex EÜR 2009? My accounting program suggests line 11, code 103. The tax office's clerk says that only the difference (profit) has to be listed in the EÜR. ...
