Tax return for non-Kleinunternehmer self-employed

285 posts in this topic

Hi,

 

I need to travel from Monday to Friday to my client in next few months.

I make a normal reservation, but that was different kind of accommodation - "Ferienwohnung" and I have an invoice without VAT.

I am not sure what I must to do with monthly VAT declaration, EÜR and tax issues.

 

Thanks in advance

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Sounds like the landlord of that Ferienwohnung is not charging VAT. This also means that you cannot recuperate VAT on that invoice, i.e. that invoice does not appear at all in in your Umsatzsteuer-Voranmeldung.

 

In your EÜR you use the amount written on it (net = gross) as a business expense.

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Hi,

 

is the "Umzugskosten" possible for freelancer? What i need to do in this case with EÜR ?

Probably to add amount of "sonstige Umzugskosten" 1429 EUR in field 45 "Werbekosten".

 

Thanks in advance

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It's only possible if you move because of your work, e.g. if your new project is in a different city and you move there.

If that was the case, then yes, you put the Umzugskosten into Anlage EÜR.

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Hello all,

 

Just a quick one: I need some help with filing a tax return. I have had my business registered for a year now but haven't started actually doing any business. I haven't made any investments, no income, no outcome, nothing. I have my registration, my tax number from the Finanzamt and all of that, do I have to go down to the Finanzamt to get a tax return form and fill all of it out just to say that I haven't even started doing any business? Or is there a quicker way?

 

I have thought about using a tax consultant but as I have not even started my business surely they would want to charge me for doing almost nothing?

 

Any help would be appreciated as, I'm sure you can tell, I am in the grey about this one!

 

Thanks in advance!

 

[adminmerge][/adminmerge]

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No, you wait and only send the Finanzamt your Fahrtenbuch if they explicitly ask for in a letter.

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I'm a bit confused about GWG and electronics and tools, things such as camera batteries, camera flash units, computer mouse, screw driver, wrenches.

I've been entering them in my spreadsheet as GWG because they are tools being operated to generate income, that are not supplies or raw materials being consumed.  The other field descriptions didn't seem to me to fit these expenses.  Is GWG the correct place to put them?

At the same time, I've been putting some of these things with a very low value (some less than 15 EUR), into AfA for depreciation because I had such a low income last year, and an estimated higher income next year.  I wanted to put as much stuff into AfA so I could reduce my future taxes.  But someone told me accessories that are not stand alone products, like a computer mouse which cannot function on it's own, could not be depreciated.  Does this seem right?

How would you also handle 3 screwdrivers on the same invoice that varies in size and price?  I put them all into one entry into the standard AfA list.

I also re-read Panda's instructions for EÜR for GWG, entering gross value including VAT.  I also saw a subsequent post that if entering net values for GWG and already claiming the VAT back in the USt-VA, to account for the VAT refund received and the VAT paid for the goods.  I've been putting the VAT for GWG into field 141 and 185.  Are these the correct places? 

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I would only put stuff into GWG with a value over 50€ net (some people only put stuff costing more than 150€ without VAT into GWG, since that's the limit above you which you anyway have to put each item into the Anlageverzeichnis according to §6 Abs. 2 Satz 4 EStG: Wirtschaftsgüter im Sinne des Satzes 1, deren Wert 150 Euro übersteigt, sind unter Angabe des Tages der Anschaffung ... in ein besonderes, laufend zu führendes Verzeichnis aufzunehmen.).

What you describe is normally part of "Übrige unbeschränkt abziehbare Betriebsausgaben", line 51 in Anlage EÜR, but if you want to, you can, since there's a "können" in §6 Abs. 2 Satz 1 EStG: 

Die Anschaffungs- oder Herstellungskosten ... von abnutzbaren beweglichen Wirtschaftsgütern des Anlagevermögens, die einer selbständigen Nutzung fähig sind, können im Wirtschaftsjahr der Anschaffung ... in voller Höhe als Betriebsausgaben abgezogen werden, wenn die Anschaffungs- oder Herstellungskosten, vermindert um einen darin enthaltenen Vorsteuerbetrag für das einzelne Wirtschaftsgut 410 Euro nicht übersteigen.)

also depreciate them, it's just a lot of work keeping track of all these small items (and it means a very big Anlageverzeichnis Excel spreadsheet!).
I would just claim for them entirely in that calendar year, as "Übrige unbeschränkt abziehbare Betriebsausgaben".

Yes, you put all the VAT that the Finanzamt reimbursed you during that calendar year into Anlage EÜR, line 17, field 141.
And all the VAT that you spent during that calendar year into Anlage EÜR, line 48, field 185.

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Anlage EÜR: I thought this form is only relevant for income tax but I see that VAT I have collected (filed 140) is also included as income.
How does that make sense?

 

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There are two ways of calculating the profit.

The first would be to take the turnover without VAT on the income side, and subtract from it the business expenses without VAT.

The second way, which is what Anlage EÜR calls for, amounts to the same thing, as long as you have filed your monthly/quarterly VAT announcements correctly and always forwarded any VAT you owe to the Finanzamt on time. The Finanzamt's reimbursements always happen on time, their VAT department works like clockwork.
On a side note, this why they also expect the same punctuality from you, so if you owe them VAT don't go off home for a month or two thinking you will pay them after you return. If you do, you will find your bank account was frozen while you were away and they would have tried to take that owed VAT themselves out of your bank account. Do not play with the Finanzamt's VAT department, they are quick on the trigger.
People who don't have to keep books fill in Anlage EÜR and declare the VAT that they really took in (either from clients or from the Finanzamt in form of a VAT reimbursement because of a VAT announcement pertaining to the year 2014) as income, and the VAT that they really paid (either for stuff they bought that year or VAT they forwarded to the Finanzamt in 2014 and up till 10th of January 2015 which still counts as "for 2014") as an expense.

Example:

You took in 1,000€ + 190€ VAT in October 2014. No other income that year.
You did a VAT announcement for October and forwarded those 190€ to the Finanzamt's bank account.

You then bought a desk in December 2014 for 100€ + 19€ VAT and did your December VAT announcement and got reimbursed 19€ for December 2014 in January 2015 (the VAT reimbursement in January 2015  counts as income for December 2014, i.e. here the strict Zu- und Abflußprinzip from §11 EStG is ignored).

2014 profit calculated the first way:

   1,000€ net turnover
   - 100€ net business expenses
   _____________
   = 900€ profit


2014 profit calculated the second way:

   1,000€ (your net turnover) + 190€ (the VAT that you also took in with that turnover) + 19€ (that December VAT reimbursement!): your income

   - [ 190€ (the VAT that you forwarded to the Finanzamt for October) + 100 (the net cost of the desk) + 19€ (the VAT that you paid for that desk)]

   = 1,209€ - 309€
   _____________
   = 900€ profit

So, you see, you get the same result either way.

***********************************************

If however you had not submitted any VAT announcements in 2014 then your 2014 profit calculated the second way (which is the way they want it!) would be:
   1,000€ + 190€
   - (100€ + 19€)
   ____________

   = 1,071€ profit in 2014 

You would in that case however have to forward (unasked!) the VAT that you still owe for 2014, those 171€ (= 190€ - 19€) in 2015 to the Finanzamt (as soon as you submit your Umsatzsteuererklärung 2014), and this would mean that in your tax return for 2015 you would have an extra 171€ in VAT that you paid, i.e. those 171€ will appear as an expense in your 2015 Anlage EÜR. Which means that your 2015 profit will be lower by 171€ than it would normally be.
So it all evens out in the end.

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On 2/13/2011, 5:20:47, PandaMunich said:

Anlage EÜR

 

How to fill in Anlage EÜR:

 

line 14, field 140: the VAT you took in on that net income

line 15, field 141: any VAT you were re-imbursed during the last calendar year (important is the date when you got the money) by the German Finanzamt or any foreign tax authority

 

 

line 44: the VAT you paid out on all stuff from line 39 to 41, lines 47 to 52, and lines 54 to 56.

line 45: all VAT you forwarded (=paid) in the last calendar year to the Finanzamt (i.e. all you paid after all those Umsatzsteuer-Voranmeldungen and what you maybe had to pay after the preceding period's Umsatzsteuererklärung)

 

This year, 2015, I was told by the Finanzamt to only make a Umsatzsteuer-Jahreserklärung.

VAT will be positive this year, so I'll be sending it to the FInanzamt in 2016 after doing the Jahreserklärung.

 

1) Is the Jahreserklärung done on January 10, or the one that's done in end of May?

2) Does this mean line 45 will be zero, and what I paid out will be reported instead in in my 2016 EÜR line 15?

(Nevermind, i just read your post above again, which says VAT paid up to January 10 would still count towards 2015, but the VAT paid after Jan 10 would go to 2016 expense instead?)

3) This will increase my 2015 income by the net VAT I collected?

4) Is it worth (or even possible) to do a prepayment before the end of this year, even though I haven't filed a Jahreserklärung yet?

 

The letter also says if the VAT I collect goes over 1000€ again in 2015, then I have to start filing USt-VA monthly in 2016.

5) Does this imply doing the 2015 Jahreserklärung by January 10?

 

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1. end of May. But you can of course submit earlier if if like.

 

2. You found the answer yourself.

 

3. Yes.

 

4. No.

 

5. It means that you are supposed to know whether you took in more than 1,000€ in VAT in 2015. That's part of being a Kaufmann. If you went over the 1,000€ in VAT then you will have to do quarterly VAT announcements in 2016 (see §18 Absatz 2 UStG), which means that you have to announce the VAT that you took in/spent from January to March 2016 by 10. April 2016, and the 2nd quarter by 10. July, the 3rd quarter by 10. October and the 4th quarter by 10. January 2017. This is not a Jahressteuererklärung, just the normal VAT announcement.

 

 

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If I submit and pay the Jahreserklärung before January 10, can I count it towards 2015, or it still will only be deductible next year?

The instructions in Elster says something about being both "due and paid" in 10 days after the calendar year.  Although Jahreserklärung is not due till May.  (Sorry, I'm just a little confused about the different terms, payment for Jahreserklärung is not a Vorauszahlung?).

 

Die aufgrund der Umsatzsteuervoranmeldungen oder aufgrund der Umsatzsteuerjahreserklärung an das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer ist hier einzutragen.

Eine innerhalb von 10 Tagen nach Beginn des Kalenderjahres fällige und entrichtete Umsatzsteuer-Vorauszahlung für das Vorjahr ist dabei als regelmäßig wiederkehrende Ausgabe i. S. des § 11 Abs. 2 Satz 2 EStG im Vorjahr als Betriebsausgabe zu berücksichtigen.

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Nope sorry, that 10 day period is only meant for people submit a VAT announcement (= Umsatzsteuer-Voranmeldung), not for the amount due because of the Jahressteuererklärung (= Umsatzsteuer-Erklärung).

 

In your case, if you want to have that VAT count as an expenditure for 2015, I suggest that you submit a voluntary Umsatzsteuer-Voranmeldung (§18 Abs. 2 UStG only gives you the right not to have to submit a VAT announcement, you can choose not to exercise that right and to submit one anyway) for the 4th quarter of 2015 (in which you put everything that happened in 2015, never mind that it didn't in reality all happen during the last quarter of 2015) right on 1. January 2016 and at the same time have care to transfer the amount due from that VAT announcement before 10. January 2016 into the Finanzamt's bank account.

If you do it that way, you can count that VAT that you paid into the FInanzamt's bank account before 10. January 2016 as a 2015 expenditure in your 2015 tax return.

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Thanks or the alternative recommendation.

If I opt to do the voluntary Quarter 4 USt-Voranmeldung, would I then do a Jährlich or Quarter 4 ZM (Zusammenfassende Meldung)?

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 If you issued "reverse charge" invoices to EU companies then you have to submit a Zusammenfassende Meldung (ZM),if you didn't, you don't.

Since the Finanzamt told you that you were on a yearly cycle for Umsatzsteuer, you're also on a yearly cycle for the ZM, see §18a Absatz 9 UStG. You have to submit a ZM spanning the whole of 2015 till 25. January 2016.

 

So in this case, the cycle would be the same (never mind that you voluntarily submit a quarterly VAT announcement, that doesn't matter).

But it doesn't have to be the same cycle, the ZM has a different recipient from the Umsatzsteuer-Voranmeldung, the Bundeszentralamt für Steuern instead of the Finanzamt, and they are about different things (VAT your clients owes in a EU state versus German VAT that you owe) so the cycles don't have to match.

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Happy New Year!!!

 

 

 

I have a question about interest bei Autokredit. I have paid credit on mountly rates.

 

What i need to do?

 

1.       I must to put the amount of interest in Excel EÜR table probably one time in year in December 2015.

 

2.       Right place to put the amount of interest in Anlage EÜR will be line 46:

 

46

 

Schuldzinsen zur Finanzierung von Anschaffungs- und Herstellungskosten von Wirtschaftsgütern des Anlagevermögens (ohne häusliches Arbeitszimmer) 

 

 

 

3.       Do i must to put the amount of interest as a part of net car running expenses in calculations bei „Bemessunsgrundlage Auto“? I have used „Fahrtenbuch“.

 

 

 

Thanks in advance

 

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