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cbcham posted a topic in FinanceHey all, tax time again. In the few years I've been here, I've been slowly learning the ins and outs of German taxation. I'm a freelancer. Last year, I learned that income for services provided outside the EU isn't included in the €17,500 kleinunternehmer limit. However, things have changed again this year, as I've acquired some non-German EU clients (businesses). Would that income be considered "steuerbar" like the non-EU income, meaning it isn't included in that €17,500 limit? https://www.gesetze-im-internet.de/ustg_1980/__19.html
IllustratorInMunich posted a topic in FinanceHi all, I am a freelance illustrator and am looking for someone to kindly validate whether my understanding of invoicing clients is correct given my particular situation. Before I start, I want to say a big thank you to everyone here on Toytown - most of the knowledge I've pieced together has come from excellent posts on this site. Background: Since my income will be below the 17,500 Euro limit, I have opted as a kleinunternehmer not to charge VAT. As an illustrator I will mainly be working with foreign clients (businesses and also private customers). I have applied for and received my Steuernummer. I have also applied for a USt-ID to facilitate working with international clients. Just for maximum clarity, I am living in and working from Germany, and providing clients with digital files containing my illustrations. My main clients will be publications such as magazines. --- The following is my understanding of how I should invoice businesses and private customers in Germany and abroad as a Kleinunternehmer. In addition to the general required information for an invoice, on all invoices I plan to: a ) Use my USt-ID instead of my Steuernummer b ) Never charge VAT, under any circumstance I realize that I generally need to provide a reason for not charging VAT. Here is how I plan to do that in various scenarios: 1) If my client is German (both businesses and private customers), German VAT would generally be due (for both B2B and B2C), so on my invoice I will: - state "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet" - not charge VAT 2) If my client is a business located elsewhere in the EU (ex: in the UK), this is a B2B situation and the supply of services is taxed at the business' place of establishment. Therefore the recipient is responsible for accounting for VAT according to the "reverse charge" procedure. On my invoice I will: - state "VAT reverse-charged: tax liability of the recipient of the services" - state the USt-ID of the client - not charge VAT - In this situation, there is no need to mention the line "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet" on the invoice, as I am not charging VAT for the previous reason 3) If my client is a non-EU business (ex: in the US), the place of supply is at the business' place of establishment. The place of supply is thus outside the EU and no VAT is due. I will: - not charge VAT - NOT mention "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet" (nor the reverse-charge procedure) on the invoice. I do not need to state a reason for not charging VAT in this case. 4) If my client is an EU or non-EU customer (private person), this is a B2C service taxed at the supplier's (my) place of establishment. Therefore German VAT would generally be due. However, as a kleinunternehmer I am exempt from paying it. On the invoice I must: - state: "According to § 19 UStG no VAT is charged" - not charge VAT --- I believe I have pieced most of it together correctly, but I would greatly appreciate feedback. Thank you in advance to anyone who can comment on whether a), b), and 1) - 4) are correct.
java10 posted a topic in BusinessSince I have questions (and there will be more) on this topic, I thought it would make sense to start a single topic which would revolve around general idea of performing IT and similar activities under a Gewerbe, with additional answers to questions applicable to any other type of Gewerbe. So here are a couple of questions to start with: -- In a form to be submitted to the Finanzamt (after the initial Gewerberegistrierung), there is a field: 2.4 Handelsregistereintragung which is about (as I understood it) the submission to the Chamber of Commerce. The question: Do all Gewerbe have to register with Chamber of Commerce? What are the regulations? -- My colleague told me one does not need to open any special bank accounts for a Gewerbe, a private account is enough and can be freely used. Btw, he works as a IT freelancer, maybe that is how he got this impression. The question: Is this true? As a matter of fact, I have visited my bank (Sparda Bank) this morning and: a) They told me the person running a Gewerbe would need a Geschäftliches Bankkonto, b-) They don't provide these types of accounts (only private) Subquestion: If one MUST open a Geschäftliches Bankkonto, which bank do you recommend? Is this online bank (N26) good for this purpose (a credit card would also be needed, for eg. overseas Internet payments)?