Kevin de Freine

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About Kevin de Freine

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  • Location Berlin
  • Nationality Irish
  1. Leaving Germany, closing business and VAT registration

    @someonesdaughter Thank you so much - I never thought of that! It would make life so much easier!   I presume, however, that they will still send VAT refunds as a single transaction to just one account though.
  2. Leaving Germany, closing business and VAT registration

    That is a very good point! I should do it this way! Any idea how I can cancel the direct debit authorization?    
  3. Leaving Germany, closing business and VAT registration

    Sorry, you are right - I meant turnover. I didnt realise that: so if the turnover was to drop to under 17,500 in 2019, then I would just stop charging (and being able to claim back) VAT in 2020. No need to alert the Finanzamt?   I think the VAT is just a hassle to account for. Its charged to some clients but not others / the FZMT requires me to pay all VAT for both businesses from one single account which messes up the accounts a bit / and I have to make my prices to any private customers higher which means my competition is more attractive to potential customers. 
  4. Leaving Germany, closing business and VAT registration

    I have a question regarding this matter:   1. I was required to register for VAT because the income from my Gewerbe was over 17,500. I also have a freelancing business - apparently that too is subject to VAT. If I close the Gewerbe (the reason for being VAT-registered) would I still have to continue paying VAT on my freelancer income (which is far below the 17,500 threshold).    2. I heard that even if you are a freelancer in another EU country, but use Germany as a fulfillment base for your good (i.e. the goods of the business are stored and sent out from a warehouse in Germany), you are still required to pay VAT in Germany on sales? Any idea if this is true? 
  5. VAT on Online Teaching

    Hi guys - looking for help on an issue that no one has been able to answer satisfactorily for me so far. I have spoken to a few accountants and they all give contradictory advice. I am VAT-registered.    I teach online as a self-employed language teacher. 95% of my work comes through a Chinese platform called iTalki. Students around the world book my lessons through that platform. The student pays iTalki. iTalki then pays me twice a month. There is no invoice, they just send the money to my bank account when I choose to withdraw my earnings.   My question is: if I receive (example) €100 from iTalki for lessons in a month, should I be giving €15,97 (the 19%) to the German FZMT?    As far as I can see, the customer is iTalki and as they are based outside the EU, it is zero-rated for VAT, and I keep all €100.    Any help with this would be GREATLY appreciated!
  6. German VAT when invoicing clients in the U.S.

    Hi guys - have read through all this really interesting thread. I have 2 questions to add.    I know that doing translating for a client outside the EU does not require you to add VAT, as you are considered to have exported the service, but what about teaching online?   If someone is teaching students online for a company based outside the EU, do they need to charge VAT? The teacher does the work in Germany at the computer, but the customer is in China, and payments come from there.    And what about Airbnb. If someone is VAT-registered here, and they rent out their spare room, do they have to charge the customer VAT? Airbnb is an American company i believe?   Thanks in advance  
  7. 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. "
  8. 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! 
  9. 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!  
  10. 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).   
  11. 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. 
  12. 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
  13. 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?
  14. Joint or Single Tax Return Benefits

    Thanks very much for your answer apel
  15. 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...