alaca

Thank you very much!

Hello,    I have tried reviewing the topics related to invoicing or charging VAT to a Verein, but I could not find the information I need.  I am a freelancer project advisor and provide services to a versatile type of organizations. I have two questions in regard to invoicing and charging VAT to Verein 1. 2 of my clients are associations based in France but according to association law in France, they are not subject to VAT, therefore I can't apply Reverse Charge in  my invoices because they have an invalid VAT ID number for intra-community services. What would be the normal procedure for invoicing and charging VAT to Verein?    2. I have been using Sorted for creating my invoices and you need to insert the clients' VAT ID numbers if they are out of Germany but in EU. As these clients have invalid VAT ID numbers, I can't add them as my clients because the system does not allow me and I must add the VAT ID of service recipient according to the Finanzamt. How could it be possible invoicing an organization without valid VAT ID?    I'd really appreciate if you kindly share your experiences and/or knowledge or any sources I can refer to.       

Thank you very much!  I checked your profile and you are a tax advisor, right?  Do you accept new clients? I apparently need one... 

Hi PandaMunich, I read that there is a threshold for invoices for small amounts is 250 Euros. Does it mean that I do not have to charge VAT or charge reduced VAT on the invoices if the amount is less than 250 i.e. 200 Euros?

I got some support by other fellow freelancers and searched about how to fill out it but as you said it gets complicated with such special conditions like Vereine, no valid VAT ID, etc. and yes! I should have consulted with a "professional".    I'll dig into the relevant gesetze you've shared. Thank you very much, I appreciate your help! 

Do I have to insert my clients' VAT ID Number even though they are invalid?  As you know, I'm obliged to put this number on the invoice, right? I have to charge VAT is this number still needed on the invoice? (if the Finanzamt does not accept me as a Kleinunternehmer)

Thank you very much! I'll check this with the Finanzamt.  6000 Euros means turnover for 2022 according to quoted section, right?

No, I have not bought expensive things. 

Gründungsdatum is 03.10.2022 I filled the Fragebogen through Sorted in English. The submitted registration form which was submitted and sentby Sorted. In my registration form, it seems the section Kleinunternehmer-Regelun is missing as far as I remember it was indicated "optional" and I did not mark anything on the platform.       

I submitted by Fragebogen on 20th August 2022, but my official start to freelancing is 03.10.2022. And, yes I've issued one invoice to a company with a valid VAT ID number, so the Reverse Charge was applied. I have not issued an invoice to these two Vereine, just trying to be sure how to proceed.      I am sharing the respective lines from my Fragebogen:  1."Angaben zur Festsetzung der Vorauszahlungen (Einkommensteuer, Gewerbesteuer) Voraussichtliche Einkünfte aus Selbständiger Arbeit  Steuerpflichtige(r) im Jahr der Betriebseröffnung: 5.400  Steuerpflichtige(r) im Folgejahr: 22.500"  2."Angaben zur Anmeldung und Abführung der Umsatzsteuer" Summe der Umsätze (geschätzt)  im Jahr der Betriebseröffnung: 6.000  im Folgejahr: 24.000" 3."Angaben zur Anmeldung und Abführung der Umsatzsteuer" Summe der Umsätze (geschätzt) im Jahr der Betriebseröffnung: 6.000 im Folgejahr: 24.000"  In this case, am I recognized as Kleinunternehmer or not?  Although I have this estimated turnovers, I may not have the amount of 5500Euros in 2022 unless I can not issue my invoices.   

Thank you very much, PandaMunich. I started to work officially as a freelancer on 03.10.2022, my estimated income for the year of 2022 way below 22k€, while it is just a bit more than 22k€. In this case, can I be recognized as Kleinunternehmer?Does the recognition of Kleinunternehmer depend on the year of turnover?