Kevin de Freine

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About Kevin de Freine

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  • Location Berlin
  • Nationality Irish
  1. Reverse Charging: Work in Germany for Irish Company

    @PandaMunich   Hi - just wanted to fill you in on this; I wrote the the company in Ireland that I've been Reverse Charging. They said I need to keep doing it that way because:   "As I understand the "where performed" EU VAT rules for supplies of education only relate to services when the customer and the supplier are in the same place when the service is taking place. If Kevin was charging the students himself for the training, then he would be in the same place as his  customer(s) and would therefore need to charge VAT. Kevin's customer is Everything TEFL LTD who is NOT present in the same place during the service and therefore the general B2B rule should apply; and Kevin should continue to account for the VAT using the reverse charge mechanism. "
  2. Reverse Charging: Work in Germany for Irish Company

    Not sure what you mean or if you are trying to be helpful or just rub it in that I'm lost! 
  3. Reverse Charging: Work in Germany for Irish Company

    Ok, thanks a lot PandaMunich - I do appreciate it greatly. This low VAT threshold really kills when you are working with consumers or clients who set their wage and force you to pay the 19% out of what they paid you. So i thank you - have a nice day!  
  4. Reverse Charging: Work in Germany for Irish Company

    Well - the freelance and the Gbr do completely different activities. My freelance business is publishing books and giving tours in Berlin and the Gbr is for language teaching online.    But actually now I realise that the steuernummer I have for my freiberuflich activities is: unterricht (for giving tours in Berlin) and the Gbr is also unterricht (for teaching languages online).   
  5. Reverse Charging: Work in Germany for Irish Company

    Just read it now in Google Translate. I understand it now - thanks!   Can I ask you a related question: I've just been looking at similar threads that you answered but never quite the same situation so I would appreciate if you can advise me on this.    I also run a Gbr with my wife. We both have our VAT-registered freelance businesses that are completely separate. We set up the Gbr so we could charge our clients without VAT. But now our accountant (who told us differently before) says we must charge VAT on all Gbr invoices by virtue of the fact that we pay VAT on our freelance invoices.    Very confusing, but which is true? We believed the Gbr is a separate entity and wouldnt be viable to pay VAT until its rurnover passed 17,500. 
  6. Reverse Charging: Work in Germany for Irish Company

    Hi PandaMunich - thanks for your quick reply. That really helps. If we were to not say "teaching" but "giving" a course, or "facilitating" would that mean I could use the general rule instead?   I fear that this means I will have to sacrifice 19% of my pay (as I work for a set fee and can't change it) as the Irish company I work for can't claim the VAT back on their end.    Thanks in advance
  7. Hi guys - I'm getting a lot of conflicting info on this matter from different accountants who are all quick to say the other accountant is wrong, but never explain properly.    I teach a course here in Berlin every 2 months where I am VAT registered. The company I do the course for is based in Ireland. So when I invoice them, i reverse charge them. I put all the info the invoice as I should.    My accountant now tells me that I should be charging them 19% because I am based and registered in Germany as a Freiberuflich.    My mother is a translator based and registered as a business in Ireland. She works from home for a lot of French, German etc clients. She always reverse charges them.    I can't tell what the difference between our two situations is and why I should charge VAT and she should reverse charge.    Please help me out here. Have I got it wrong, or is my accountant just jumping the gun?
  8. Joint or Single Tax Return Benefits

    Thanks very much for your answer apel
  9. Joint or Single Tax Return Benefits

    Apologies if this has been covered before - I searched but no answer was conclusive.   My wife and I are freelancers here. She earns a very good amount - I earn very little. What is the benefit of us doing a joint tax return?    The tax free allowance seems to be the same for each individual when combined together.    Would love is someone can shed some light on this for me cause I've read a few places it's best practice, and especially if one person earns significantly more than the other (which is the case for us) but I can't see why...