MLmunich

How do I carry this loss over? Do I just make a line in excel that says loss carried over from last year and minus that from this year's profit?   I'm trying to fill out his Anlage G, but when I put this year's netto income minus last years loss in line 14 and the VAT he took in on line 16, it shows that he collected too much VAT because obviously the VAT was on the netto income 2019 and not netto income 2019 minus loss 2018. Am I doing something wrong?

Sorry, looking back I see you already answered this question.

As I'm going back and getting all his bookkeeping in order for 2019, another question has come up... For proof of the purchases he made on eBay, do I use the invoice the seller sent (if they sent one) or a specific printout of the transaction from eBay, or both? Or does the paypal monthly statement suffice? And if the seller didn't send an invoice (because many are private or in China and don't do this)?

Do you think his shipping expenses go under the new 2019 EÜR Line 59 Verpackung und Transport?

Also wondering...   If he buys a machine which he could either use to make things to sell or to re-sell itself (for example maybe he'll use it himself until he sells it off, if he is successful in selling it off), do I call it Geringwertigewirtschaftsgüter or do I call it Waren, Rohstoffe und Hilfstoffe? If I call it Geringwertigewirtschaftsgüter then when he does sell it off does this count as a normal sale (Einnahmen in my excel sheet), or is it something else?   Recently my friend helped me get together a basic excel spreadsheet to do his bookkeeping since I didn't really understand how to do an format this before.. Instead of just listing all sales and expenses in one column with minus signs for Ausgaben and no minus signs for Einnahmen she showed me to have two separate sets of columns... These are my column headers:   Receipt #    Date    Cash/ Bank    Country    Region    Name    Description    Tax category | Income Gross  VAT %    VAT EUR    Net   |  Expenses Gross    VAT %    VAT EUR    Netto   Does that look good? Any suggestions?   Anyway, so I'm wondering... If he buys something but then returns it, is this a positive Einnahme or a negative Ausgabe? If he sells something but then the customer returns it, is this a positive Ausgabe or a negative Einnahme? From searching the internet a little, I'm guessing the latter in both cases...    

Is the same true for expenses?    If he orders something but doesn't have enough funds in his account to pay for it, do I use the date of the negative posting to his account or date when it finally actually comes out?

Oh, another thing, sorry:   I know we touched on this before... If my husband transfers money to Vietnam to buy things there with cash and part of that money is leftover for his family or non-business related things, how exactly do we need to document this? What I mean is, his bank statement will show that he did a wire transfer through an agency that does this for 600 EUR for example, and then is it enough if he has receipts for the things he bought there (which do not total up to 600 but may be less than this)? Or do the cash receipts need to correspond exactly to the amount transferred, i.e. 600? He wouldn't need to do a separate wire transfer for every cash purchase in Vietnam, would he? Also, do the dates need to be exactly the same, because I think most often he transfers the money there and makes the cash purchases on various different future dates.

Oh, there's another thing I'm not sure if I mentioned yet or not... A while ago I discovered my husband took out some big loans in secret. Do these loans count as income? If so, I fear it's too late because I think it was one or two years ago, and what do I do now? Also, do I deduct his monthly loan repayment installments from his monthly business income?   Recently a friend of mine who studied bookkeeping is helping me figure out how to do his bookkeeping and I'm getting everything in order for 2019 up to now and then can hopefully finally pass the task off to him.

From my husband's bank statements do I use the Buchungsdatum or Wertdatum? Thanks 8-)   I just looked up the definitions and found: " Der Buchungstag ist der Tag, an dem ein Zahlungsvorgang im System der Bank eingetragen und bearbeitet wird. Damit ist das Geld aber noch nicht zwingend auf Ihrem Konto verfügbar. Die Wertstellung, auch Valuta genannt, ist der Vorgang, mit dem eine Zahlung auf dem Konto tatsächlich verfügbar wird. "   But what is strange is the Wertstellungsdatum on his bank statements is often BEFORE the Buchungsdatum. For example, for one transaction the Wertstellungsdatum is 28.12 and the Buchungsdatum is 02.01.

I'm working on his Umsatzsteuervoranmeldungen again, and I'm wondering...    1. I don't see any options for 2020 in Elster... Can I no longer use Elster? 2. For Line 41 (Leistungsort nicht im Inland), i.e. sales to 3rd countries, do I enter the total sales or the total sales to third countries minus the total purchases from third countries?   THANKS

Hello,   I was studying in China for the last few years, and in 2016 my husband, who remained in Germany, started selling on Ebay. In the summer when I came back we went to the KWR or some similar office (kind of forgot!) and did a Gewerbeanmeldung, because honestly I'm not totally sure what we are supposed to do administratively and that seemed like the right step. Then I was abroad again and am not sure what took place since then. Now I'm back and trying to sort out all the tax implications-- namely Einkommensteuer and Umsatzsteuer.   My questions regarding Umsatzsteuer are: 1. How exactly do I apply this Kleinunternehmer rule of "if in the previous year he earned an Umsatz (total income without subtracting expenses) less than 17,500€ and is expected to earn less than 50,000€ in Umsatz, then he doesn't need to pay Umsatzsteuer". Last year his Umsatz was just over 20,000€, and I estimate this year it will be about double that. So does he need to backpay Umsatzsteuer on last year or just start paying it this year? Where do we go to sign up for this and do we pay in monthly installments or in yearly lumps sums? 2. Supposing we do need to start paying or even backpay Umsatzsteuer, from what I have read and tried to understand in German, we can offset these costs by charging them to the customer? Any idea how to do that on ebay? Is there an option to tick that will add a 19% tax to their purchase, or do we just have to manually factor it into the sales prices? 3. I don't really understand the ins and outs of Ebay, and he's from Asia and has some major language barriers, so I'm not entirely sure what his status is on Ebay. I know he doesn't have an Ebay shop... so does that make him a "private seller"? Do I need to change this status?   Thank you very much. Those are my most important questions at the moment, and if you happen to know a thing about the following questions, that would also be of much help:   My questions regarding Einkommensteuer are:   1. In the past when I worked as a freelancer, I simply filled out Anlage S and attached a sheet listing my income and expenses. I presume this was called an "Einnahmen-Überschuss Rechnung" although perhaps it was something even simpler? A German friend, former accountant or tax advisor, had helped me to write it and it merely said "Zu Anlage S" at the top and listed my Einkommen and Ausgaben. Now I'm trying to figure out how to make such a Zusatzblatt for my husband for his Ebay sales and a big question crops up: As he has a small workshop where he manufactures the majority of the parts in Vietnam, can he subtract the costs of his workshop in Vietnam (employees, machinery, shipping to Germany, etc.)?  2. I know we do not have to do a Bilanz, because his Gewinn is not over 50,000€ and his Umsatz is not over 500,000€. So does that mean that the paper we have to draft is called an Einnahmen-Überschuss Rechnung or is there an even simpler option?   I already sent an email to LOHI (http://www.lohi.de/lohnsteuerhilfe.html) to see about signing up for a membership and getting advice on these Einkommensteuer questions. I'm waiting on an answer.   In the meantime, advice on Umsatzsteuer firstly would be much appreciated. And secondly, tips on Einkommensteuer would also be appreciated.   Thanks a bunch, ML