Tax return for non-Kleinunternehmer self-employed

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Yes you can enter the health insurance cost. I don't have the form in front of me so I can't tell you which field. If you are getting an error then you might be entering it into the wrong place.

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If you haven't solved it yet, I put my private health insurance cost into line 24, field 350.

If you have old age care insurance, it might go into the next line 25, although I don't know about this.

 

The line mentions private insurance.  I don't know what you would do if you have public insurance.

 

I'm not an expert so don't take my previous opinions as factual.

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Hello! I'm filling my tax-return for 2017 on my own and I would be very thankful for any advises regarding one topic that I'm struggling to find answer to.

 

2017 is my first year of freelancing. I have small income but I do fill monthly VAT statements. I have clients from EU countries as well as US. For my EU-clients I do not charge VAT following the reverse-charge VAT rule. For my US client's I have this statement on my invoices (which I was advised to include after I was explained that for US clients I don't charge VAT):

* Tax-free non-EU services and / or supply.

Recipient is liable for tax in their own country.

Steuerbefreiung, außerhalb der EU, sonstigen Leistung und / oder Lieferung.

Steuerschuldnerschaft des Leistungsempfängers.

I assume that in my case I need to fill Anlage AUS, is that correct? If so, I have one additional question to it. I found information that tax-free income that I put in Anlage AUS shouldn't be included in any other form and this confused me a lot since I was convinced I have to declare all my income (taxable and tax-free) in Anlage S. If someone could clarify this situation I would be very thankful.

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Hi,

I am a Freiberufler in IT.

I have as Coach in a sports club (Kids soccer) helped. I got some money for that. I donated the money to the club.

 

What I need to do with Steuererklärung ?

 

1.       Donation – in main form row 45 ???

 

2.        ÜBUNGSLEITERPAUSCHALE - somewhere in Anlage S row 9 and 36 (or 10) ???

 

 

Thanks in advance

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I have just completed my Anlage EÜR with the great help of Toytown! I hope everything is in order.
However my Elster got frozen after I clicked the "Submit" button. It's stuck on this for over half an hour now. Don't know if I should keep waiting or just shut down Elster. I haven't got any PDF reference copy yet. And i'm afraid that the file won't be successfully sent through to the Finanzamt if I close Elster. Please help... Thank you!

 

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One question about the Anlage EÜR.. when you say "line 54, field 140: All your travel costs (train, air, ship, public transport)", does it include every single ticket that I have for public transportation (bvg, vbb, db)? And then depending on the distance, am I able to claim 7% or 19% MwSt from them? Would that include single tickets, daily, monthly tickets? Or do they have to be a certain kind of ticket in order to be claimed?

This has been always confusing. Thanks!

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5 hours ago, ratatat said:

One question about the Anlage EÜR.. when you say "line 54, field 140: All your travel costs (train, air, ship, public transport)", does it include

 

It includes all travel costs (business related).

 

5 hours ago, ratatat said:

And then depending on the distance, am I able to claim 7% or 19% MwSt from them?

 

Yes.

 

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Anyone know how to update an already submitted form in Elster.

 

I'm talking specifically about the Anlage EÜR

 

I've put some things in the wrong boxes and need to correct it. Do I just complete a new form or can I somehow update/correct the already submitted forms?

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The submitted forms cannot be changed.  You could try creating another one.   I've done it with some different forms but I also wrote to FA to report I'd done it and why.

 

Otherwise, just write to FA.

 

Depending on what it is, if they are still processing your form, you might just want to wait until they contact you with either a certificate or a letter about the matter in question.  (If it impacts VAT, I would correct it now).   If you mean it's detrimental to you, you get to appeal it and it will be corrected.

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OK thanks, I guess I'll just submit new forms, they have already written to me asking to make clear why I'm claiming expenses for certain things (which is my mistake). I'll just write them and explain what I've done.

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Hi everyone, 

 

I am currently doing my einkommensteuer erklärung for 2017 and first time in Elster. 

I am partly employed and partly self employed so will have to add Anlage N and Anlage G. 
Do I need to choose Einkommensteuererklärung unbeschränkte Steuerpflicht or beschränkte? 

Is there anywhere on Toytown step by step explanation for 2017 online Elster form as for previous ones from 2013? Apologies, but couldnt find it. 

Thanks a lot in advance!

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2 hours ago, crevettepaskrevet said:

I am currently doing my einkommensteuer erklärung for 2017 and first time in Elster. 

I am partly employed and partly self employed so will have to add Anlage N and Anlage G. 
Do I need to choose Einkommensteuererklärung unbeschränkte Steuerpflicht or beschränkte? 

 

Would you please start using the search function (in the upper right corner of this site)? There are numerous threads in which the terms are explained.

 

You are a natural person who has her residence in Germany – you are subject to unlimited taxation = unbeschränkt steuerpflichtig. 

 

2 hours ago, crevettepaskrevet said:

 


Is there anywhere on Toytown step by step explanation for 2017 online Elster form as for previous ones from 2013? Apologies, but couldnt find it. 

 

There is none. No one volunteered to do the work – but you could do that when you're done with your own tax return...

 

For the time being, you will have no choice but to take the 2013 guide and use a dictionary to find out what is required in the 2017 tax return and where to find it in the 2013 guide. 

 

And if you still have questions, please use the search first and then, and only then, ask in a suitable thread. This one – named "Tax return for non-Kleinunternehmer self-employed" – has little to do with your questions.

 

 

 

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6 hours ago, someonesdaughter said:

 

Would you please start using the search function (in the upper right corner of this site)? There are numerous threads in which the terms are explained.

 

You are a natural person who has her residence in Germany – you are subject to unlimited taxation = unbeschränkt steuerpflichtig. 

 

 

There is none. No one volunteered to do the work – but you could do that when you're done with your own tax return...

 

For the time being, you will have no choice but to take the 2013 guide and use a dictionary to find out what is required in the 2017 tax return and where to find it in the 2013 guide. 

 

And if you still have questions, please use the search first and then, and only then, ask in a suitable thread. This one – named "Tax return for non-Kleinunternehmer self-employed" – has little to do with your questions.

 

 

 


That is fine in regards to the guide, 2013 is helpful a lot already and hopefully by the end of it I would be able to help further :) Noted for the future and thanks again!

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Hi,

 

I have an issue.

 

I am registered as German Freiberufler and I am making the invoices with VAT.

 

I have a contract with based in London agency, end client is based in Frankfurt Company.

 

I have made an invoice with VAT.

 

Unfortunately the agency said “XXXXX uses the reverse charge procedure for invoices between Germany and England and refers to paragraph 3a of the German Sales Tax Act.

 

We ask you therefore to put all invoice to ITPM consulting Ltd without German VAT.

 

I am not sure is that wrong or not?

 

What changes in my monthly / yearly VAT declaration ??

 

 

 

 

 

 

 

Thanks in advice

 

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Reverse charge is one of those things you really need to understand before doing B2B cross border sales. You should probably do more research before you continue. Some of the city handelskammer websites have good information, but if you're not sure, you should ask for professional help. I am not a professional, so do not take my opinions as fact.

https://www.hk24.de/produktmarken/beratung-service/recht_und_steuern/steuerrecht/umsatzsteuer_mehrwertsteuer/umsatzsteuer_mehrwertsteuer_international/grenzueberschreitende-dienstleistungen/grenzueberschreitenden-dienstleistungen/1167646

https://www.hk24.de/produktmarken/beratung-service/recht_und_steuern/steuerrecht/umsatzsteuer_mehrwertsteuer/umsatzsteuer_mehrwertsteuer_international/grenzueberschreitende-dienstleistungen/uebersetzung-steuerschuldnerschaft-leistungsempfaenger/1167696

 

You need a VAT ID for your business. The one that starts with DE, and it has to be on your invoice. Not simply a German tax number.

https://debitoor.de/lexikon/umsatzsteuer-identifikationsnummer-ust-id

 

A B2B customer can ask you for zero VAT on a sale, but it's up to you to determine if they're qualified to receive it. You have to verify that their VAT ID is valid, by checking it on the official German verification website against the customers address, and (very important) you have to request a copy of the verification by pressing the button at the bottom of the page (after verification) and they will send you a paper by post which you have to keep for your records. It will say A, A, A, A, A if it's correct. If you can't verify the ID, then don't sell for zero VAT, or else you become liable for paying the VAT if you're caught not collecting VAT.

https://evatr.bff-online.de/eVatR/index_html

 

There is a difference between intra-community delivery and intra-community services. The difference is very important for B2C sales, especially electronic services because of the MOSS mini one stop shop for charging and paying VAT to the country in which the customer resides. Similarly, if you pass the minimum threshold for sales to a single country, even if it's not electronic services, you have to start charging the VAT rate of that country and send the VAT to that country's tax office.

 

However, assuming that you don't sell B2C to other EU countries, and you only sell B2B to other EU countries, then you can use the reverse charge procedure without having to worry about MOSS or the minimum threshold for sales to other countries, as those rules usually apply to B2C.

 

So after you have your VAT ID, verified your customer's VAT ID and address, you could possibly invoice with zero VAT. Assuming everything else about your invoice is correct, you also have to add a certain text to the invoice to indicate reverse charge. I've seen some sites that say you have to quote the actual tax code, while other sites say you only need to write intra-community reverse charge delivery or intra-community reverse charge services. (Edit: you also have to write your VAT ID, and the customer's VAT ID on the invoice.) Then if you are sending a physical product, you have to ship it only to the address that you used to verify the VAT ID. I've been told by a couple of accountants to not ship to an alternate address, because you won't be able to prove that the zero VAT sales was delivered to the intended company for business use. So if a customer demands zero VAT and shipping to a different address, I simply don't sell it, unless the customer is willing to pay VAT, or agrees to take delivery at the registered address.

 

After delivery, you have to keep a record of the waybill and a delivery confirmation showing the delivery address, like a printout of the shipping label and tracking records from the shipping company, along with the VAT ID verification that you got in the post, and the invoice that indicates reverse charge. The delivery confirmation is something that is still unclear to me. I think it used to be that you had to get the customer to sign a statement declaring that they received the delivery and that it was intended for business use. But I think the rule was changed, so that a printout of the tracking was sufficient. But I'm not sure and you should look for official sources of information about this requirement.

 

For the monthly VAT forms, assuming that I sell "standard" products and not special products or other special situations, there is a separate box for entering zero VAT delivery sales, and a different box for entering zero VAT service sales. I usually put mine in box 41 and 21.

 

Zero VAT export outside of the EU, I put in box 45.

 

If I buy something from B2B, as my own business expense, and it was sold to me with reverse charge, then I charge myself VAT and then immediately refund it to myself, in boxes 89 (for 19%), 61, and 46, 47, 67.

 

The annual forms have similar boxes, but are numbered differently.

 

But it will be different if you are selling special products and services, like minerals, food, vehicles, property, assets, business, triangular sales, pass through sales, etc.

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You also have to submit a monthly, quarterly, or annual Zusammenfassende Meldung. I don't remember what determines the filing intervals. But in the past when I only had to do an annual VAT report, I also did an annual ZM. When I had to do a quarterly VAT report, I also did a quarterly ZM. The deadline for ZM is slightly different from the deadline for VAT report. But I usually do it at the same time. The ZM is usually a list of your intra-community B2B sales with zero VAT. It has boxes for sales amount, customer VAT ID, and an option to indicate if it was a delivery or a service.

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On 21.5.2017, 12:49:55, PandaMunich said:

The 0.30€/km is only for cars owned by a private person, that are then used for a business - so this does not apply to your case.

 

After the 6 year depreciation period, you do not get to claim anything else than the real costs incurred by the car, i.e. petrol, repairs, insurance and car tax.

 

I know this is an old reply but I would like to ask: Can I self-employed spouse claim these 0.30 € per km if they use their family car, registered on the other spouse? Or does it have to be strictly registered on them?

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19 minutes ago, java10 said:

 

I know this is an old reply but I would like to ask: Can I self-employed spouse claim these 0.30 € per km if they use their family car, registered on the other spouse? Or does it have to be strictly registered on them?

 

We've done this for ten years with no problems. 

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Just now, AlexTr said:

 

We've done this for ten years with no problems. 

On 21.5.2017, 12:49:55, PandaMunich said:

The 0.30€/km is only for cars owned by a private person, that are then used for a business - so this does not apply to your case.

 

After the 6 year depreciation period, you do not get to claim anything else than the real costs incurred by the car, i.e. petrol, repairs, insurance and car tax.

 

Thanks for the reply, sounds promising. If anyone else has experience, please post.

 

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