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MLmunich posted a topic in FinanceHello, 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
LeinadZarref posted a topic in FinanceHello, Quick question: I was filling out my first tax declaration as a small business / freelancer and on the part asking to specify all the income generated, I'm in doubt whether to declare all my income as "Betriebseinnahmen als umsatzsteuerlicher Kleinunternehmer (§ 19 Absatz 1 UStG)" or as " Umsatzsteuerfreie, nicht umsatzsteuerbare Betriebseinnahmen sowie Betriebseinnahmen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet". All my income as freelancer from last year was less than EUR 17500 and generated as IT-Services for a client in Ireland. For that reason, I haven't charge any VAT on my invoices. I guess it would be the 2nd option, right? Extra question: I'm transferring my declaration eletronic using my elster certificate. What about my invoices that I generated to my client? Should I send a copy of them to the Finanzamt via post office or something?
I'm a non-EU master student in Germany and confused as hell. I was just able to get my work permit (little green document stating what's allowed for me to do) changed to allow freelancing for certain clients. This was possible after I got a letter from my Hochschule explaining to the Stadtamt, that they see that my tasks fit my studies. My new work permit now explicitly mentions the client's names and that I may work with them on freelance basis. One of these clients, a rather large studio is asking for me to include my VAT ID number (USt-IdNr.) in my invoice. Looking into this, it seems you have to apply to that and it seems rather messy for someone not making large amounts of money. I am well under the taxable income bar. I've so far been successful with just including my Steuernummer (11 digit number) with other clients. Any thoughts/experiences/clues?