Steuer for Ebay Seller -- (no longer a) Kleinunternehmer rules

189 posts in this topic

23 minutes ago, MLmunich said:

By ALL those documents you mean invoices, bank statements, AND paypal account statements, right?

 

Yes.

 

23 minutes ago, MLmunich said:

By "proof" you mean, not an invoice but a bank statement showing a transfer? And if so, does this apply to all transactions in Vietnam, what if an invoice is paid in cash, what does he do in that case?

 

You need to keep all bank account statements and the invoices. If it was paid cash, then keep just the invoice.

 

23 minutes ago, MLmunich said:

By the way, I found out he has a loan here... not sure when it was taken or the exact amount... He has lost the papers, but I'm going to try to get him to call about it. Does this count as Einnahmen? And if so where does it go on his EÜR?

 

Any interest on a loan that he took out for his business, is a business expense (= Betriebsausgabe). But he needs to have really used that money for his business.

1

Share this post


Link to post
Share on other sites
1 minute ago, PandaMunich said:

Any interest on a loan that he took out and then used that money for his business is a business expense (= Betriebsausgabe).

Ok, thank you. But the loan does not count as income, right?

0

Share this post


Link to post
Share on other sites

No. Neither is the loan amount entering his bank account income, nor are his repayments of the loan itself business expenses.

 

Only the interest is a business expense, but again: only if he really used that loan money for his business.

1

Share this post


Link to post
Share on other sites

Do you know if it's ok to print the many receipts sent by email as well as bank statements and paypal statements in draft mode to save ink? It's really a lot printing that needs to be done. As long as the digits can be made out is it fine? Receipts from Deutsche Post also naturally fade to the point of being not exactly easy to read.

0

Share this post


Link to post
Share on other sites

Also, I'm wondering what the difference is between Office supplies (Übrige ubeschränkt abziehbare Betriebsausgaben) and Tools used to make his products (geringwertige Wirtschaftsgüter)? For example, is a computer used to run his machines that manufacture things as well as to write emails a tool or an office supply?

 

Also, do things he buys for his factory like lightbulbs, insulation, air conditioning, etc. go under "Sonstige Aufwendungen für betrieblich genützte Grundstücke"?

 

Does the cost of someone building a website for him also go under "Übrige ubeschränkt abziehbare Betriebsausgaben"?

 

Did I already ask where Zoll goes? :blink:

0

Share this post


Link to post
Share on other sites
1 hour ago, MLmunich said:

Do you know if it's ok to print the many receipts sent by email as well as bank statements and paypal statements in draft mode to save ink? It's really a lot printing that needs to be done. As long as the digits can be made out is it fine? Receipts from Deutsche Post also naturally fade to the point of being not exactly easy to read.

 

Yes, as long as they are legible.

You have to immediately make a copy of all invoices that are on Thermopapier like the Deutsche Post ones and which will therefore fade out within a year or two:  https://www.handwerksblatt.de/themen-specials/24897-thermopapier-immer-kopieren.html

 

1 hour ago, MLmunich said:

Also, I'm wondering what the difference is between Office supplies (Übrige ubeschränkt abziehbare Betriebsausgaben) and Tools used to make his products (geringwertige Wirtschaftsgüter)? For example, is a computer used to run his machines that manufacture things as well as to write emails a tool or an office supply?

 

"Geringwertige Wirtschaftsgüter" which is shortened to GWG (line 33 in Anlage EÜR) are all items where each one cost anything over 150€ and up to 800€ net (= price without VAT), not only tools. Up till including 2017, the upper net price limit was 400€.

 

"Übrige unbeschränkt abziehbare Betriebsausgaben" (line 51 in Anlage EÜR) is where everything goes that wasn't part of one the cost categories of the previous lines in Anlage EÜR.

So, yes, stationery (paper, toner, etc.) is part of that. These are consumables.

 

A computer is not part of office supplies, since it doesn't get used up.

A computer is either, if it was bought in 2018 and it and its monitor together cost less than 800€, GWG, i.e. you depreciate 100% of it in 2018.

Otherwise, the computer and monitor costs have to be depreciated over 3 years, which means the depreciation (= AfA = Absetzung für Abnutzung) is claimed in line 30 in Anlage EÜR, and you have to also fill in the depreciation table in Anlage AVEÜR (page 6 in this file).

 

Same reasoning for tools over 150€ (price without VAT).

Tools under 150€ simply go into "Übrige unbeschränkt abziehbare Betriebsausgaben" (line 51 in Anlage EÜR).

But tools are not office supplies, they are "Werkzeuge", so write that as your headline above the tool expenditure in your Excel file which you use to do the sums to get the amounts to fill into Anlage EÜR.

 

1 hour ago, MLmunich said:

Also, do things he buys for his factory like lightbulbs, insulation, air conditioning, etc. go under "Sonstige Aufwendungen für betrieblich genützte Grundstücke"?

 

No, never.

You only use that for real-estate-specific costs like the Hausmeister or renovation costs for his workshop.

 

Just put them into  "Übrige unbeschränkt abziehbare Betriebsausgaben" (line 51 in Anlage EÜR) if they are under 150€ (price without VAT), or GWG if they are over 150€ but up to 800€ for each item. Above 800€ you have to depreciate the item over its lifetime, taken from here:  https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Weitere_Steuerthemen/Betriebspruefung/AfA-Tabellen/Ergaenzende-AfA-Tabellen/AfA-Tabelle_AV.pdf

 

1 hour ago, MLmunich said:

Did I already ask where Zoll goes? :blink:

 

You did.

 

On 5/9/2019, 5:59:06, MLmunich said:

Could you tell me where Zoll paid goes on the EÜR?

 

On 5/9/2019, 7:00:43, PandaMunich said:

Anlage EÜR, line 25, the customs fees are side costs to the purchase cost of your wares (= Nebenkosten der Waren).

 

2

Share this post


Link to post
Share on other sites
On 5/12/2019, 3:13:56, PandaMunich said:

You have to immediately make a copy of all invoices that are on Thermopapier like the Deutsche Post ones and which will therefore fade out within a year or two:  https://www.handwerksblatt.de/themen-specials/24897-thermopapier-immer-kopieren.html

THANK YOU.

 

On 5/12/2019, 3:13:56, PandaMunich said:

A computer is not part of office supplies, since it doesn't get used up.

A computer is either, if it was bought in 2018 and it and its monitor together cost less than 800€, GWG, i.e. you depreciate 100% of it in 2018.

What if the computer cost less than 150€, does it then also go under   "Übrige unbeschränkt abziehbare Betriebsausgaben" ?

 

On 5/12/2019, 3:13:56, PandaMunich said:
  On 5/9/2019, 7:00:43, PandaMunich said:

Anlage EÜR, line 25, the customs fees are side costs to the purchase cost of your wares (= Nebenkosten der Waren).

GREAT, thank you.

0

Share this post


Link to post
Share on other sites
45 minutes ago, MLmunich said:

What if the computer cost less than 150€, does it then also go under   "Übrige unbeschränkt abziehbare Betriebsausgaben" ?

 

Generally, yes.

But first show me a computer that costs less than 150€...

0

Share this post


Link to post
Share on other sites
7 hours ago, PandaMunich said:

But first show me a computer that costs less than 150€...

In Vietnam, he buys a lot of used things for very cheap.

0

Share this post


Link to post
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!


Register a new account

Sign in

Already have an account? Sign in here.


Sign In Now