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What MwSt clause to write on an invoice

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I need to invoice a client with MwSt, in addition to my agreed fee. Does anyone know the correct German phrase I should include on my invoice?

 

Last year I earned under the €17,500 threshold so added a MwSt disclaimer to all invoices. I know MwSt is charged at 19% and presume all other aspects of my invoice will remain the same, e.g. my Steuernummer and full address.

 

Any help *much* appreciated.

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So you expect to earn more than 50.000 Euros this year? Because otherwise you would still be a "Kleinunternehmer" and could continue to write invoices the same way as last year.

 

If you actually expect to earn more than 50.000 or decide you dont want to be treated as a "Kleinunternehmer" anymore, your invoice doesnt need any special phrase. You just need to mention the MwSt rate 19% or 7% and how much that is in Euro. Dont you get a phone bill every month? Just look how they do it.

 

Keep in mind, if you decide to abstain from being treated as a "Kleinunternehmer" voluntarily, you have to live with this decision for 5 years.

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So you expect to earn more than 50.000 Euros this year? Because otherwise you would still be a "Kleinunternehmer" and could continue to write invoices the same way as last year.

Keep in mind, if you decide to abstain from being treated as a "Kleinunternehmer" voluntarily, you have to live with this decision for 5 years.

I expect to earn more than €35,000 in 2009. Last year I did not pay MwSt, because I earned less than €17,500 – a fact reflected by my MwSt 'disclaimer' (provided by a colleague) on all invoices:

"Ich nehme die Kleinunternehmerregelung (§ 19 Abs.1 Umsatzsteuergesetz UstG) in Anspruch."

 

Are you saying my invoices will now need an MwSt calculation but this phrase will not need to change? In either case, the addition of MwSt means my invoices will not be the same as last year, of course.

 

 

The MwSt rate is 19% or 7%.

I was under the impression that MwSt was 19% across the board. In what circumstances should I be charging 7%?

 

Thanks for your feedback. More clarification would be very helpful as I'm new to all this (as if you couldn't tell).

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imagery that is not being sold to the end user (ie joe public) is taxed at 7%. If you sell images to a private person, then it's 19%

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I expect to earn more than €35,000 in 2009. Last year I did not pay MwSt, because I earned less than €17,500 – a fact reflected by my MwSt 'disclaimer' (provided by a colleague) on all invoices:

"Ich nehme die Kleinunternehmerregelung (§ 19 Abs.1 Umsatzsteuergesetz UstG) in Anspruch."

Regulations for being a "Kleinunternehmer" say: if you earned less than €17500 in the past year (in your case 2008) and expect to earn less than €50000 in this year (2009) you will be treated as a "Kleinunternehmer". If you start a new business you obviously dont have any turnover in the past year, so it´s enough to expect to have less than €17500 in the current year. Being a "Kleinunternehmer" means that you dont have to deal with VAT. That means you dont claim VAT in your invoices - instead you have to use a phrase like the one you mentioned. According to your own statement you are still a "Kleinunternehmer" in 2009 and dont need to change anything.

 

 

Are you saying my invoices will now need an MwSt calculation but this phrase will not need to change? In either case, the addition of MwSt means my invoices will not be the same as last year, of course.

No - not at all. A "Kleinunternehmer" is not allowed to claim VAT in his invoices. I was referring to the fact that every "Kleinunternehmer" can choose to opt out of this special regulation and start to deal with VAT. Reasons to do so could be: you want to look more professional to your clients, or you expect to have a lot of expenses and want to get the VAT back.

But in that case you should talk to a tax advisor.

 

 

I was under the impression that MwSt was 19% across the board. In what circumstances should I be charging 7%?

Certain goods are favored with lower VAT. For example most food and books (just look at the bills from your grocery store), but I dont think you need to bother with that. As I said you dont need to deal with VAT yet, but if you choose to do so, you should talk to a tax advisor at least once.

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Hi there,

 

I am a freelance writer and teacher living in Berlin, and earning under the 17500 EUR threshold.

 

Just wondering if this phrase: "Ich nehme die Kleinunternehmerregelung (§ 19 Abs.1 Umsatzsteuergesetz UstG) in Anspruch."

 

...would be appropriate to include on my invoices?

 

I would have thought there would be some distinction between 'freelancer' and 'small-business owner'.

 

If so, then I would *really* appreciate some advice as to what I should write on my freelance invoices - ie. stating that I do not collect/claim MwSt.

 

Thank you all in advance!

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Just wondering if this phrase: "Ich nehme die Kleinunternehmerregelung (§ 19 Abs.1 Umsatzsteuergesetz UstG) in Anspruch."

...would be appropriate to include on my invoices?

Yes.

 

 

I would have thought there would be some distinction between 'freelancer' and 'small-business owner'.

The words "Freiberufler" and "Kleinunternehmer" are used in a completely different context. The first one is a term in income tax law, the second one is used in VAT law.

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Hi Freising,

 

Thank you for your prompt reply.

 

Does that mean that as a freelancer who has registered to be MwSt exempt, I am then classified as a "Kleinunternehmer" in terms of MwSt?

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