Sign in to follow this  
Followers 0

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

231 posts in this topic

  1. If they cost up to 487.90€, then line 33 "geringwertige Wirtschaftsgüter" in Anlage EÜR, otherwise you have to depreciate them, i.e. they are part of line 30 "AfA bewegliche Wirtschaftsgüter (z.B. Maschinen, Kfz)" in Anlage EÜR.
  2. He needs to have signed receipts from his employees for those salaries.
    As the owner, he doesn't get to draw a salary (well, not unless his company was a separate legal entity like a GmbH. But it isn't, so he can't), so you cannot claim for one for him!
  3. The only danger is that they cut these expenses, no other trouble.
1

Share this post


Link to post
Share on other sites

Getting ready to ship things off... but there are some red error fields for blank fields in the Elster Anlage EÜR:

 

1. What is the "Rechtsform des Betriebs"? Is it Sonstige Natürliche Person?

2. In my own EÜR it asks for a (Betriebs-)Steuernummer... do I put the Steuernummer that belongs to both of us? 

0

Share this post


Link to post
Share on other sites

Also, what does Line 10 mean? "Wurden im Kalenderjahr/Wirtschaftsjahr Grundstücke/ Grundstücksgleiche Rechte entnommern oder veräußert?"

 

I think maybe the answer is "no"? It's asking something about property rights? As his workshop is on his grandma's land, maybe it's irrelevant?

0

Share this post


Link to post
Share on other sites
4 hours ago, MLmunich said:

1. What is the "Rechtsform des Betriebs"? Is it Sonstige Natürliche Person?

 

No, his form is "Sonstiger Einzelgewerbetreibender" since he sells stuff.
Your form (if what you're doing is academic) is "Angehörige der freien Berufe".

 

4 hours ago, MLmunich said:

2. In my own EÜR it asks for a (Betriebs-)Steuernummer... do I put the Steuernummer that belongs to both of us? 

 

Yes.

Though they will probably assign you new, separate Steuernummer just for your business after your tax return has been processed.

 

4 hours ago, MLmunich said:

Also, what does Line 10 mean? "Wurden im Kalenderjahr/Wirtschaftsjahr Grundstücke/ Grundstücksgleiche Rechte entnommern oder veräußert?"

 

I think maybe the answer is "no"? It's asking something about property rights? As his workshop is on his grandma's land, maybe it's irrelevant?

 

They are asking whether he sold land that belongs to his business that year.

The answer is no because:

  1. his business doesn't own any land, and
  2. even it did, he didn't sell any.

"Verkauf grundstücksgleicher Rechte" are things like selling someone a 99 year leasehold (= Erbbaurecht).

1

Share this post


Link to post
Share on other sites

Thank you!!!

 

I'm ready to send, but it is asking for a pin??

 

I'm trying to recall when and where I may have gotten a pin?? Is it something sent in a letter? Or did I set it?

0

Share this post


Link to post
Share on other sites

Dear me, it's asking for the password (mine's is a 6 digit combination of letters and numbers) for your Elster certificate.

You set that password when you applied for the Elster certificate.

 

If you no longer know that password, you have a problem, see here for the lengthy procedure you're in for:

 

1

Share this post


Link to post
Share on other sites

I just tried all the passwords I use and got one that worked! Yay!

 

However, one last thing... as I'm trying to send off the Einkommensteuererklärung (Umsatzsteuererklärung, my EÜR, his EÜR were already successfully transmitted) it says something about nachreichen Belege, and a Hinweis that I need to nachreichen them. Any idea how I can find out what Belege I'm supposed to nachreichen?

0

Share this post


Link to post
Share on other sites

Ok, I clicked down through every field that I filled out to look for the yellow hint that I need to submit Belege, and it came up for three fields: 

 

1. Hauptvordruck: Außergewöhnliche Belastungen

2. Anlage G: Gewinn als Einzelunternehmer

3. Anlage S: Gewinn aus Freiberuflicher Tätigkeit

 

I have a simple sheet from my apartment complex for #1, but what do I need to submit for #2 and #3? All of the Rechnungen? In the past I never attached anything here :blink:

0

Share this post


Link to post
Share on other sites

No, in your case, you have already submitted the necessary "Beleg" for Anlage G by filling in an Anlage EÜR (which is a simple profit/loss calculation) for both of you.

So you're done, just send the Finanzamt the "Bescheinigung §35a EStG" (make a copy of it first in case it gets lost!) that you got from your Hausverwaltung, together with a cover letter that mentions your Steuernummer, by snail mail and that's it.

If they want to see your Rechnungem, they will ask for them in a letter.

 

What you see there is a reminder for people who have to do double-entry bookkeeping and generate a balance sheet from this bookkeeping (i.e. your husband, if he had a profit of more than 60,000€ see §141 AO. You are a Freiberufler and therefore never have to do a Bilanz, no matter how high your profit is) that they also have electronically submit:

  1. their Bilanz (= balance sheet) and
  2. Gewinn- und Verlustrechnung (= more complicated profit/loss calculation).
1

Share this post


Link to post
Share on other sites

Unfortunately my  Bescheinigung §35a EStG  is suddenly nowhere to be found! Should I submit the Einkommensteuererklärung anyway and check the box that I will nachreichen the document and then send it in when I either find it or ask for a new one? Or is it better to just delete the expenses from that section in case I don't find it?

0

Share this post


Link to post
Share on other sites

Yes, do the "nachreichen" (there is anyway no way you could attach it to an electronic submission...), and if you don't find it, ask your Hausverwaltung to print it again for you.

1

Share this post


Link to post
Share on other sites

Thank you very, very much for all of your help!

 

I'm finally done with everything and would like to transfer the VAT money owed. Will any of these three accounts be okay and what do you suggest I write in the transfer notes, his business VAT number, or?

 

Also, there were no sales to EU businesses during that time so do I still need to do the Zusammenfassendemeldungen?

0

Share this post


Link to post
Share on other sites

You only have to do a bank transfer if you didn't give the Finanzamt permission to take the money out of his bank account (= SEPA-Lastschriftmandat).

 

Any of their accounts will do.

 

For VAT 2016:

USt 2016, his business Steuernummer

 

For a VAT announcement for July 2017, July being the 7th month:

UStVA 2017-07, his business Steuernummer

 

No, in that case no.

1

Share this post


Link to post
Share on other sites

Hi again,

 

I'm just wondering... I got an e-mail today saying my Steuerbescheid is ready and I can pick it up through my Elster program somehow. Do you know how I do that?

 

Thanks :-D

0

Share this post


Link to post
Share on other sites

Bescheid --> Abholen:

59b15a2e5f98a_2017-09-0716_39_03-Fotos.p

 

Though I recommend the last option "Vergleich mit Steuererklärung" (= compare to tax return application), since that gives you a side by side comparison of what you applied for, and what they actually approved.

2

Share this post


Link to post
Share on other sites

Thank you! I'll check that out... 

 

By the way, I'm applying for an EORI number for my husband and the site is all in German. (I don't 100% know what this number is for but he has a shipment coming in and it's being held at customs so I contacted the shipping service. Their office that deals with customs tax asked if the shipment is private or "gewerblich" and I asked which eBay is considered and she said it depends on if you have a Gewerbeanmeldung, and since he does, she told me to apply for this EORI number. I asked her if it means he is charged more tax than a private person and she seemed to think not, but that it's used to claim back Einfuhrumsatzsteuer.) I want to make sure I'm filling it out right. 

https://www.internetbeteiligtenantrag.zoll.de/iba/form/display.do?%24context=FD7CEBE93460917CA567

1.

Art der Person:
X Privatperson, Einzelunternehmen, Juristische Person, Personenvereinigung

 

Is Privatperson the correct choice?

 

2. 

Antragsart
X Neuzugang Hauptsitz, Neuzugang Niederlassung, Änderung Hauptsitz, Änderung Niederlassung, Beendigung Hauptsitz, Beendigung Niederlassung

 

Is Neuzugang Hauptsitz the correct choice?

 

3. " Name / Firmenbezeichnung des Hauptsitzes " is just my husband's full name, right?

 

4. " Datum der Gründung / der Geburt "... Should I write the date of his Gewerbemeldung or his birthday?

 

5. Bundesfinanzamtsnummer: What's this and where do I find it? Is it the name of our Abteilung at the Finanzamt?
Steuernummer: Our joint tax number, right?
Steueridentifikationsnummer: I know this one.
ELSTER-Steuernummer: Where do I find this?

 

Thank you!

0

Share this post


Link to post
Share on other sites

Art der Person: Einzelunternehmen

 

Antragsart: Neuzugang Hauptsitz

 

Ich bin mit der Weiterleitung meiner Daten an die Datenbank der Europäischen Union (CD/CO) einverstanden: Ja

 

Name / Firmenbezeichnung des Hauptsitzes: your husband's name

 

Anschrift: your husband's business address (if he runs his business from home, his home address)

 

Datum der Gründung / der Geburt : date he started his business

 

Hauptwirtschaftsaktivität: 4791    Versand- und Internet-Einzelhandel

 

Ich bin mit der Veröffentlichung meiner Daten gemäß Anhang 38d Nr. 12 Verordnung (EWG) Nr. 2454/93 (ABl. L 253 vom 11.10.1993) im Internet einverstanden: Ja

 

Rechtsform: Einzelunternehmen

 

Ansprechpartner EORI: your husband's contact details

 

Steuernummer: his business Steuernummer

 

Steuernummer - Fiskalvertretung: leave empty

 

ELSTER-Steuernummer: Create from his business Steuernummer using this guide (it will start with 9 since he's in Bavaria)  http://www.leontodo.de/wissensdatenbank/einnahme-ueberschussrechnung/tipp-4.php

 

USt-IdNr.: his German VAT ID

 

Drittländische Identifikationsnummer: leave entire section empty

 

Buchführung: Identische Anschrift wie Unternehmenssitz

                            again, fill in the address of his business (or his home address if he runs it from home)

 

Gültigkeitsbeginn: today's date

 

 

 

2

Share this post


Link to post
Share on other sites

I'm not sure why I don't seem to be getting notifications anymore so didn't realize you had responded. Thank you so much!

 

Should I put the date he started his business as the actual time he started using eBay or the date I did the Gewerbemeldung?

 

In Munich there are two Abteilung with the same name:

9146    München-Abteilung IV / V

9148    München-Abteilung IV / V

How do I know which one?

 

Oh my gosh, this Elster-steuernummer is so complicated 8-O Weird!

 

Am I supposed to fill out the part:

Bundesfinanzamtsnummer
Zuständiges Amtsgericht
Handelsregisternummer

 

Or does that fall under " Drittländische Identifikationsnummer: leave entire section empty "?

 

 

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
Sign in to follow this  
Followers 0