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  1. Upcoming EU VAT deemed supplier rules

    Hello,   I read the article EU July 2021 marketplaces VAT deemed supplier rules and have a few questions to see if my company is a deemed supplier marketplace or not. Unfortunately there's not so much info online about these new upcoming rules atm. Would someone be able to tell me if my company is seen as a VAT deemed supplier?   Info about my company:   My company is a multi vendor online marketplace where independent sellers (only in the EU) pay a membership fee to list their items via the website site and I also charge them a 5% commission fee from their sales.   How it works: 1. Seller buys a membership plan to list their products on the site 2. Seller sells their products and it’s their responsibility to charge VAT (to the customer) on their products or not 3. When a seller makes a sale, it is done via payment gateways (Stripe connect) and the money from the sale (minus the 5% commission fee) goes to the seller’s Stripe account.   The online marketplace does: Payment processing; <—— the site uses Stripe connect, so does my company do it or is it in fact Stripe connect? Listing or advertising the goods;   The online marketplace does not: Controls the terms and conditions of the sale; <——sellers are asked to state their own TOC Authorises the charge to the customer in respect of the payment for the supply; and/or <——Not to sure about this one, I allow buyers to pay with Stripe’s gateway but I am not sure if that means I authorise the charge? Orders or delivers the goods. <——The seller is responsible for this   Any help is greatly appreciated!   Best, Michelle
  2. Reverse Charge Supply VAT and Brexit

    I currently work as an IT freelancer based in Germany. My primary client is a UK company who I have been invoicing with under VAT reverse charge supply for the last 8 months or so. From what I have read - even if there is a no-deal Brexit - this would still apply. However, I wondered if anyone could confirm that.   Cheers  
  3. Hi everyone! [REPOST because the previous post came out all weird with formatting & I couldn't delete it. Mods, if you're able to delete the other one, please do so]   I’ve read through a lot of posts & spoken with an accountant but I am still a bit confused by everything. So, if someone that’s knowledgeable can correct my knowledge of VAT, the Kleinunternehmer-Regelung (KUR) & German law, I would so, so appreciate it!   My situation is the following:   I am a freelance video editor based in Berlin, working under the KUR since October 2020. In the three months of 2020 that I worked as a freelancer, I did not exceed 5500 (22k/12x3), so I remain under KUR in 2021.   Now, I deal mostly with international clients (businesses) but also some German clients. After speaking with an accountant, he told me a couple of things that confused me:   If the clients are in, say, Hong Kong (outside the EU), and they are businesses the sales I make with that clients do not count towards the Umsatzgrenze for KUR I don’t even mention RCV E.g. I make 1000 Euro of sales in January, but 500 is from a client in Hong Kong. For the purposes of remaining within KUR, I’m only 500 Euro closer to the limit, not 1000. He did not say I should get a USt-ID, though I feel that since I’m dealing with international clients so much, I should get one? My understanding is that it is required for the Reverse-Charge-Verfahren (RCV) I know that just having it won’t cost me anything but I’d rather save myself the monthly VAT forms where possible          The following is my understanding of invoicing under KUR, assuming all of my clients are business entities:       If they are German, I do not charge them VAT & state so in the receipt (§ 19 UStG) If they are within the EU, but not in Germany, they need to give me their VAT number & then I give them their receipt where I apply the RCV Then, every quarter, I have to forward a Zusammenfassende Meldung to the Finanzamt (to snitch on them, basically). I have to do this if I work with businesses in the EU outside of Germany, even if I’m under the KUR If they are outside of the EU (China, US, Australia, UK) I simply send a normal receipt NO mention or charge of VAT I don’t even mention RCV      --   Is this a correct understanding of things?    Thank you so much, I'm going to go for another chat with the accountant just to be sure, but I want to be better informed this time around and the internet doesn't seem to have these answers
  4. Hello Toytown community,   I’m new here but I have already read a lot about ELSTER, MwSt, UStVA, EU/EEA, EÜR, GWG, AfA, ZM &co. Specifically, I read the following threads (even the painful Ebay one with 242 replies to the very end) and learned a lot of things:€/   Nevertheless, I still have a few questions. I’m a designer freelancing in Germany since 2018 as a Kleinunternehmer and have many clients worldwide. At the beginning, I used to state my Steuernummer on my invoices along with the typical “not subject to VAT according to §19 ¶1 UStG.” (or not) following this thread. Early 2019, I requested a VAT No. (USt-IdNr.) in advance, knowing that I will not be Kleinunternehmer forever. Since I received it, I simply replaced my Steuernummer with my VAT No. on all invoices, as I understood it’s more appropriate and safer regarding data privacy. I never did any Umsatzsteuervoranmeldung as I was Kleinunternehmer.   But now I realized that I’m not Kleinunternehmer anymore, and not only since 2021 but 2020! When I started, I didn’t earn much but then I just got more and more clients and income. Over the years, I have made the following Umsatz (gross turnover):   2018: Umsatz under 17,500€ 2019: Umsatz under 50,000€ 2020: Umsatz over 50,000€   This means that from 01.01.2020 on, I should have paid 19% VAT on all invoices. (Well 19% the first half of 2020 and 16% the other half, as a pandemic happened in between and the government decided to do the MwSt Senkung). Problem is that I did not charge any VAT on my invoices and did not pay any yet! And I know that this is my fault as I should have monitored my income and know when my status of Kleinunternehmer ends. Therefore, I want now to make things right and be able to sleep at night in peace with the Finanzamt. As I understand it, I need to correct all 2020 invoices calculated with VAT, and pay immediately that VAT I owe to the Finanzamt for 2020. Can I reissue my invoices to past clients? Would it be possible to get the VAT back from German clients for example? Ultimately, I will need to pay the VAT from my own pocket, right?   Another problem is invoicing properly. What would be the various requirements on B2C and B2B invoices in Germany, in EU and abroad including VAT? What about non-EU countries like the UK, Switzerland, Island or Norway that are not part of the EU, but part of the EEA or Schengen area? Is reverse charge possible on such cases? My activity includes the sales of digital products via email. Therefore, where do I stand with the Gelangensbestätigung, innegermeinschaftliche Lieferung (EU) and Ausfuhrlieferung (non-EU)? I do not ship anything, just send digital files per email. What needs to be written on invoices in such cases, expect my VAT no. and the client's VAT no.?   Some bonus questions about Einnahmenüberschussrechnung (EÜR) as I'm doing it now…: — What specific expenses can you deduct? Coffee, food, business clothes, books, Umzugskosten (office), ...? — How do you make your accounting with VAT in the EÜR? How to balance collected VAT and paid VAT on business expenses…? — Things that are used privately and for business: phone abo, internet connection at home (working at home sometimes), rent from home, etc.: how to split? 50/50? Can I consider these costs as 50% business expenses?   Many thanks in advance! Young
  5. VAT return from Amazon

    I'm sure if this is the right sub-forum, but I have a few questions regarding VAT return from Amazon.   I very recently bought a pretty expensive camera, and a few other things from Amazon, and I'm moving back to my home country very soon. Amazon has a help page on this topic, and I tried to talk to their representatives, but I still have a few questions left that someone who has gone through this might be able to answer.   1. Where should I look for the border customs office? I've never noticed where it is in the airport. 2. Do I need to bring the items in the original (sometimes bulky) packaging? Should it be in my carry on luggage, or can it be in the checked luggage? 3. Do I need to bring any documents or forms other than the invoice from Amazon?