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

213 posts in this topic

I'm working on his 2018 first quarter VAT-Voranmeldung... Are sales to UK or Switzerland VAT free? Thanks!

0

Share this post


Link to post
Share on other sites

Please ask yourself the questions:

  • is the UK in the EU?
  • is Switzerland in the EU?

and then please re-read this very thread from the start.

1

Share this post


Link to post
Share on other sites

Google search shows UK is leaving EU March 2019, and Switzerland is not EU. Therefore Switzerland is VAT-free now, and UK will be from March 2019 on.

1

Share this post


Link to post
Share on other sites
On 4/16/2017, 7:41:44, PandaMunich said:

Take care that in Anlage EÜR, the amounts are usually net, i.e. without VAT, since the VAT goes into separate lines of the Anlage EÜR, see below.

 

If he takes in 40,000€ including VAT from his customers in 2017, then his entry into line 14 is:

40000€/1.19 = 33.613,45

 

I'm working on his 2017 EÜR. Does the NET amount in line 14 include the sales to third countries (i.e. line 42/box 45 of the VAT voranmeldung)? Or do these go somewhere else?

 

Thanks :-)

0

Share this post


Link to post
Share on other sites

I just realized that a bunch of his shipping receipts are in his e-mail, not in paper slip form. What I mean is, when he makes a sale on eBay, eBay asks him whether or not he wants to buy a shipping label and he does it online and it is mailed to his e-mail, and he's only allowed to print it one time. That explains why he had so few shipping slips when I did the 2016 taxes. Do I need to go back and correct his 2016 taxes, and is that even possible to do?

0

Share this post


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

What I mean is, when he makes a sale on eBay, eBay asks him whether or not he wants to buy a shipping label and he does it online and it is mailed to his e-mail, and he's only allowed to print it one time. That explains why he had so few shipping slips when I did the 2016 taxes. Do I need to go back and correct his 2016 taxes, and is that even possible to do?

 

It's too late for that now. You can no longer touch the 2016 tax return.

Just make sure you have all the expenses from now on.

2

Share this post


Link to post
Share on other sites

Do you know where I can find the depreciation rates for machines (like cnc mills, lathes, etc.)?

0

Share this post


Link to post
Share on other sites

Those AfA tables are for new machines.

For a used machine you simply estimate how many more years you think it can be used and use that instead as the depreciation period.

1

Share this post


Link to post
Share on other sites

Thank you! :-)

 

Just a couple more questions and I think I'll be done with the 2017 taxes:

1. Where do fees charged on money transfers to Vietnam go on the EÜR?

2. If he bought some tools at Kustermann, do these go into Line 52 as office supplies or Line 25 as " Waren, Rohstoffe und Hilfsstoffe einschl. der Nebenkosten "?

 

Thanks again for all your help.

 

 

0

Share this post


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

1. Where do fees charged on money transfers to Vietnam go on the EÜR?

 

Line 52 in Anlage EÜR: https://www.ihk-muenchen.de/ihk/BMF-Schreiben-vom-09.10.2017.pdf

However, if these fees were incurred in his purchase of wares or raw materials, they are secondary costs (= Nebenkosten) to that category, and go into line 25.

 

10 hours ago, MLmunich said:

2. If he bought some tools at Kustermann, do these go into Line 52 as office supplies or Line 25 as " Waren, Rohstoffe und Hilfsstoffe einschl. der Nebenkosten "?

 

Waren are wares that he buys and then just resells unchanged at a higher price: https://www.dict.cc/?s=Waren

Rohstoffe are the raw materials he uses to make the wares he sells, so if he were a baker, flour would be a raw material for him: https://www.dict.cc/?s=Rohstoffe

Hilfsstoffe are things like machine grease for your lathe or other consumables that are explicitly needed when producing something, but that get used up in the process of producing that something: https://www.dict.cc/?s=Hilfsstoffe

 

Please look up the translations of the words in the future before asking here, since that would have given you your answer that tools would only be a "Ware" if he were a reseller of tools.

 

If the tools are geringwertige Wirtschaftsgüter, i.e. each tool cost up to 410€ without VAT in 2017 (in 2018 up to 800€ without VAT) then they go into line 33 "geringwertige Wirthschftsgüter": https://www.ihk-muenchen.de/ihk/BMF-Schreiben-vom-09.10.2017.pdf

If the tool cost more than those 410€ net (in 2018: 800€), then you have to depreciate it over its depreciation period (as taken from the AfA tables). The depreciation amount for that year (2017) goes into line 30 of Anlage EÜR for 2017: https://www.ihk-muenchen.de/ihk/BMF-Schreiben-vom-09.10.2017.pdf

2

Share this post


Link to post
Share on other sites
On 8/8/2017, 12:44:31, PandaMunich said:

Zugänge = if you bought something depreciable that year, fill in there (and into the column Anschaffungskosten!) how much it cost.

If I understood correctly, if he bought a machine in 2017, then I should put the amount in both Aschaffungskosten and Zugänge. I should also put it into "Buchwert zum Beginn des Gewinnermittlungszeitraums", right?

 

So why is the "Buchwert am Ende des Gewinnermittlungszeitraums" double then? Am I entering the value in one too many a column?

av1.png.9dd4e274d51e7605b0dadab0a47625cb

 

0

Share this post


Link to post
Share on other sites

Also, if some of his machines were not bought in January, am I supposed to divide their price by 12 and then multiply by the number of months since the purchase and fill this amount into one of those columns?

 

For example, if he bought a machine in May for €5000, then 5000/4 years = €1250.

 

€1250/ 12 months = €104,17 * 8 months = €833,36

 

Would this be the amount I put in Afa? Instead of €1250?

0

Share this post


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

If I understood correctly, if he bought a machine in 2017, then I should put the amount in both Aschaffungskosten and Zugänge. I should also put it into "Buchwert zum Beginn des Gewinnermittlungszeitraums", right?

 

So why is the "Buchwert am Ende des Gewinnermittlungszeitraums" double then? Am I entering the value in one too many a column?

av1.png.9dd4e274d51e7605b0dadab0a47625cb

 

 

If you bought it in 2017, it cannot have already existed on your books on 1.1.2017 (= Buchwert zu Beginn des Gewinnermittlungszeitraums).

Buchwert on 1.1. (= old item, that is carried over from last year) and Zugänge (= new on the books) are mutually exclusive.

 

Erase the Buchwert value on 1.1.2017

 

22 hours ago, MLmunich said:

Also, if some of his machines were not bought in January, am I supposed to divide their price by 12 and then multiply by the number of months since the purchase and fill this amount into one of those columns?

 

For example, if he bought a machine in May for €5000, then 5000/4 years = €1250.

 

€1250/ 12 months = €104,17 * 8 months = €833,36

 

Would this be the amount I put in Afa? Instead of €1250?

 

Yes.

2

Share this post


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

Buchwert on 1.1. (= old item, that is carried over from last year)

If I don't fill this in, I get an error that says: "Es fehlt ein Eintrag". Should I fill in "0"?

0

Share this post


Link to post
Share on other sites

I'm about to send off our Einkommensteuererklärung... Just one more thing I was wondering... Can I minus receipts from the Apotheke for medicine or devices anywhere?

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