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[applepenpineapple 68]

Additional common fields in Umsatzsteruererklärung, and Anlage UR for intra-community / export / import

 

The guide by PandaMunich explains simple 19% in and 19% out VAT.

 

There are a few more fields to consider if you have intracommunity sales and exports/imports. You will need to also file Anlage UR which is part of the Umsatzsteruererklärung, and all the fields are just sums of all the different categories of the monthly Umsatzsteuer Voranmeldung. It's the first time I'm filing a return so someone please correct me if I'm wrong!

 

Warning, I'm not an authorized tax agent / accountant. Consult someone who is certified for definitive tax advice.

This is only a summary of my personal experience, do not take it as factual advice.

 

Additional common fields in Umsatzsteruererklärung

 

Line 27: Mark beigefügt instead of line 28 to indicate you're also filing Anlage UR. PandaMunich's guide for simple situations asks to mark line 28 instead.

 

Field 761: Enter the VAT you are responsible for paying in Germany for your intra-community purchases of goods. This will be the sum of all your entries into Field 61 in the monthly Voranmeldung. This is actually to refund what you will add to your total VAT liability in line 93.

 

Field 762: Enter all the VAT you paid to the Zollamt for importing goods from outside the EU. This will be the sum of all your entries into Field 62 in the monthly Voranmeldung.

 

Field 767: Enter the VAT you are responsible for paying in Germany for your intra-community purchases of services. This will be the sum of all your entries into Field 67 in the monthly Voranmeldung. This is actually to refund what you will add to your total VAT liability in line 93.

 

Line 93: This is the amount of VAT your are liable for from intra-community purchases of goods and services (where the provider invoiced you without VAT). It's automatically filled in from Line 13 of Anlage UR. It is typically the sum of the automatically calculated VAT on all your entries into Field 89 and 93 of your monthly Voranmeldung, and adds to your total VAT liability. This is removed again from what you entered above in Fields 761 and 767.

 

Guide to Anlage UR

 

Field 781: Enter here netto purchases of goods or services you made from VAT registered providers in other EU countries who invoiced you without VAT. Enter here only for things that should be charged 19%. If it should be 7% then enter into Field 793. It is typically the sum of all your entries into Field 89 and 93 of your monthly Voranmeldung. The VAT is automatically calculated and then copied to Line 13 and then to the Umsatzsteuererklärung on Line 93. This adds to your total VAT liability but is removed again when you enter the corresponding amounts to Field 761 and 767 on the Umsatzsteuererklärung.

 

Field 741: Enter here your income for VAT free intra-community deliveries of goods to other EU countries where the client provides a valid VAT ID. It is the sum of all your entries into Field 41 of your monthly Voranmeldung. This doesn't affect your VAT, but this data should have been reported in your quarterly Zusammenfassende Meldung.

 

Field 721: Enter here your income for VAT free services to other EU countries where the client provides a valid VAT ID. It is the sum of all your entries into Field 21 of your monthly Voranmeldung. This doesn't affect your VAT, but this data should have been reported in your quarterly Zusammenfassende Meldung.

 

Field 205: Enter here your VAT free income for deliveries and services to clients outside of the EU. It is the sum of all your entries into Field 45 of your monthly Voranmeldung. This doesn't affect your VAT.

 

I'm not completely sure about Field 781. Do you enter here your intra-community purchase for both goods and services, or do services go somewhere else?

 

Anything else I missed?

[applepenpineapple 68]

Ok, I'm getting an error in ElsterFormular regarding Intra-community acquisition of goods and services.

 

Either the goods and services need to be reported completely together or completely separate.

 

In the guide I wrote above, I said to report both the goods and services together in Field 89 in the UStVA, and Field 781 of the Anlage UR. Then remove this tax by entering them separately, goods into Field 61 of UStVA and Field 761 of Umsatzsteuererklärung, and services into Field 67 of UStVA and Field 767 in Umsatzsteuererklärung.

 

ElsterFormular is reporting that since I entered something into Field 767 of Umsatzsteuererklärung, I need to enter something into Anlage UR section C Leistungsempfänger als Steuerschuldner.

 

So, which way is correct for reporting paid VAT free services?

 

1) Enter services together with goods in Field 89 and 61 of UStVA, Field 781 of Anlage UR, and Field 761 of Umsatzsteuererklärung

OR

2) Enter services completely separate in Field 46 and 67 of UStVA, Field 746 of Anlage UR, and Field 767 of Umsatzsteuererklärung

[PandaMunich 16,084]

Excuse, but could you first describe exactly what you bought?

 

Did you buy a service from another EU business, and the reverse charging mechanism is in place, i.e. you have on the one hand pay the German VAT rate on that invoice (= Umsatzsteuer), but on the other hand can claim it as Vorsteuer?

If yes, then that's §13b UStG, and fields 46 (for the Umsatzsteuer) and field 67 for the corresponding Vorsteuer in the USt-Voranmeldung.

In Anlage UR, that would be line 22, with fields 846, and 847.

In the Umsatzsteuererklärung, you would have to fill in line 95 for that.

[applepenpineapple 68]

 

could you first describe exactly what you bought?

 

The purchased services are from providers in other EU countries who invoiced without VAT, which I am responsible for paying in Germany.

They're things like, advertising costs, skype bill, ebay and amazon seller fees for selling off stuff on their websites.

 

Thanks for the info. I was claiming it back correctly in Field 67, but was charging myself through Field 89 instead of 46. Another bad advice from the guy at the Finanzamt!

[schnellermachen! 10]

A couple of quick questions ...

 

I'm doing my tax for 2014, and in that year I earned a little over 17,500€

 

This means that I have to fill out an Anlage EÜR, right? I'm an English teacher, and on all of my invoices are written "Honorarzahlungen selbständiger Lehrer für Unterrichtsdienstleistungen, die unmittelbar dem Schul- und Bildungzweck gem. § 4 Ziffer 21 b ) bb) dienen, sind umsatzsteuerbefreit."

 

Does this mean that I am VAT exempt?

 

Also, in which part of Anlage EÜR do I put the gross amount I was paid for the year? There are a few options but I'm not too sure which one applies to me.

 

UPDATE :

 

Why can't I add the Anlage EÜR for 2014 to my downloaded Elster software??? Is it too soon to pay tax for 2014?

[eurotraveller 3]

These posts are very useful.

 

I am registered as a freiberufler in Germany.

 

I have secured a contract in another EU country and will be providing services there.

 

I will invoice monthly. I understand that I do not add Umst to the invoice.

 

However I do need to put the net amount invoiced in field 21 of the Umst Voranmeldung?

 

I also need to complete a ZussamenFassende Meldung each quarter via ElsterOnline?

 

Did I understand correctly?

[Vitalii Zurian 14]

@thomash2 Thank you for such detailed clarification, it certainly helped a lot.

I wish I could upvote more than just once

 

 

I have a relevant question regarding Umsatzsteuer Voranmeldung — where do I put an income from services I supplied to an Estonian company? The "problem" is that the Estonian company is not registered for VAT, therefore it doesn't have a VAT-ID. My company invoiced the Estonian company as a VAT exempt.

 

I ran into problems after putting it to the Field 21, which then triggered a Zusammenfassende Meldung, which I cannot submit because there is no VAT-ID for the Estonian company.

 

Any advice?

[mgr 172]

G'day all,

I hope this is the right section, anyway here goes ....

I am struggling with my EStErklärung at the moment.  For some reason Anlage S is no longer available as a form and I was advised by the FA to check out Elster Online. I did, registered, created a profile and, whilst reading the various instructions, discovered Elster Formular. I have now downloaded EFormular and see it has the EStE forms in the familiar green format which I would prefer to use.

Reading through the instructions my understanding is that I can submit my EStE,  (completed with the EFormular software), to the FA online with EFormular software using my Elster Online authentication.

My question: Is my interpretation correct? Could some clever person please confirm this is right and, if not, point me in the right direction.

Advance thanks.

[PandaMunich 16,084]

Yes.

The last step when electronically submitting the forms is that ElsterFormular asks you to take it to the location on your PC where you saved your Elster certificate (the same certificate you need to get into ElsterOnline), and to enter the password you set for that certificate.

 

I assume you already applied for your Elster certificate (using your Steuer-ID, the certificate application process no longer accepts applications using the Steuernummer): 

[mgr 172]

11 minutes ago, PandaMunich said:

I assume you already applied for your Elster certificate (using your Steuer-ID, the certificate application process no longer accepts applications using the Steuernummer): 

 

Gosh, Panda, thank you so much for your prompt reply, that's a big help.

But, (a big BUT!), I haven't applied for an Elster Certificate. If it's in the online instructions, I've missed it. Could you please help me out with a link so I can apply.

Thanks again ....

[PandaMunich 16,084]

The link is in the thread I linked to, together with screen shots of the application process (only difference: use your Steuer-ID, not your Steuernummer like I did):

Quote

To get your ELSTER digital certificate, you will have to register here:

https://www.elsteronline.de/eportal/eop/auth/RegistrierungBasis.tax

 

Just go on that page and click on the green button "zur Registrierung" near the bottom of the page.

 

That thread is also linked from the TT Elster wiki:

Quote

 

--> Self-employed, turnover under 17,500€: scroll down to turquoise section for self-employed Kleinunternehmer. Mandatory completely electronic submission from 2013.

--> Self-employed, turnover over 17,500€, charges 19% VAT in all his/her invoices: scroll down to green section. Mandatory completely electronic submission from 2013.

The Elster software is just a collection of the same tax forms that are available on paper, so if you really want to, you can of course use the instructions to fill in the tax forms in Elster and submit electronically.
 

You can do the electronic submission with Elster in two ways:

• • completely electronically (for that you also have to apply for a digital signature "Zertifikat", so that you can "sign" the forms)

 

 

[mgr 172]

Thank you again, Panda, that's a huuuuge help. I really appreciate it.

 

So come on everyone, four cheers for Panda Munich!  Hip, hip ...

 

[Javanshir 2]

2018, are there any software that helps with filling elster documents in English? Paid or free.

Tutorials here seem slightly outdated.

 

When filling VAT returns, how do I write my income, if I am not collecting any VAT? All my invoices contain "VAT - reverse charge mechanism".

[Krieg 14,556]

SteuerGo is the only one I know it is in English but I think it is only for normal employees and not for freelancers. Anyway, I never used it so I don't know. Maybe you can ask them.

I use WISO because it is the one I've been using for years and I know where everything is. But it is in German.

[Tim Hortons Man 542]

1 hour ago, Javanshir said:

2018, are there any software that helps with filling elster documents in English? Paid or free.

Tutorials here seem slightly outdated.

 

When filling VAT returns, how do I write my income, if I am not collecting any VAT? All my invoices contain "VAT - reverse charge mechanism".

An option is to have your steuerberater do it. I'm going to try it myself and if I can't do it have someone do it for me, at least till I figure it out

[Javanshir 2]

7 hours ago, Krieg said:

SteuerGo is the only one I know it is in English but I think it is only for normal employees and not for freelancers. Anyway, I never used it so I don't know. Maybe you can ask them.

I use WISO because it is the one I've been using for years and I know where everything is. But it is in German.

yes, unfortunately, SteuerGo is only for normal employees, not for employees. Their website is very nice, though.

 

7 hours ago, Tim Hortons Man said:

An option is to have your steuerberater do it. I'm going to try it myself and if I can't do it have someone do it for me, at least till I figure it out

I did it with an accountant last year, not very satisfied. Want to try it myself this year

[Javanshir 2]

It turns out, I am outdated, not the tutorials. I read them again and understood everything (for monthly VAT returns). I have one question though: where do I attach the files? After I fill all the fields, I can only send it to finanzamt, but I can't see where I should be adding invoices and receipts.

 

There is an option to send them separately (field 22), or it is the only way? And do I just send them to their public email, or they have a different one for VAT invoices?

https://www.berlin.de/sen/finanzen/steuern/finanzaemter/neukoelln/ their page has this only: poststelle@fa-neukoelln.verwalt-berlin.de.

 

 

[Guest]

1 hour ago, Javanshir said:

It turns out, I am outdated, not the tutorials. I read them again and understood everything (for monthly VAT returns). I have one question though: where do I attach the files?

 

Nowhere. You don't send any files with the monthly VAT returns.

 

Sometimes they want Belege/files with the yearly tax declaration but even that has been reduced the last years – you have to keep all files for the next 10 years for them to see, but you don't send them. 

 

[Javanshir 2]

On 03/02/2018, 02:15:22, someonesdaughter said:

 

Nowhere. You don't send any files with the monthly VAT returns.

 

Sometimes they want Belege/files with the yearly tax declaration but even that has been reduced the last years – you have to keep all files for the next 10 years for them to see, but you don't send them. 

 

thank you for your answer. I just read it from here:
https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-european-vat-refund-guide.pdf

 

where it describes how to upload invoices on elster formular, that is why I got confused.

[PandaMunich 16,084]

That is something else entirely, not a German VAT announcement (= Umsatzsteuer-Voranmeldung) with which you can get back German VAT, but the process for German businesses to get back VAT from other EU countries, i.e. from outside Germany:

So the Elster upload address in there is how non-German businesses get back German VAT.