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

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3 minutes ago, MLmunich said:

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?

 

Under 'Außergewöhnliche Belastung' but it only has any effect if the whole 'Außergewöhnliche Belastung' exceeds a certain amount (1% - 7%) of your income, see the table on that page.

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7 minutes ago, someonesdaughter said:

 

Under 'Außergewöhnliche Belastung' but it only has any effect if the whole 'Außergewöhnliche Belastung' exceeds a certain amount (1% - 7%) of your income, see the table on that page.

 

Thank you. I just found this rechner: http://www.kann-man-das-absetzen.de/medikamente/

 

Also, it looks like I also have to fill out a form for received Kindergeld and Elterngeld? https://www.steuerklassen.com/steuererklaerung/familie/kindergeld-vermerken/

 

Do you know if these amounts are added into the total taxable income?

 

Thanks.

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1 minute ago, MLmunich said:

Also, it looks like I also have to fill out a form for received Kindergeld and Elterngeld? https://www.steuerklassen.com/steuererklaerung/familie/kindergeld-vermerken/

 

If you received Kindergeld and Elterngeld: Yes, of course. Kindergeld in Anlage Kind, Elterngeld in the Mantelbogen under "Lohnersatzleistungen".

 

1 minute ago, MLmunich said:

 

Do you know if these amounts are added into the total taxable income?

 

Your taxes are a never-ending story ... :( 

 

Elterngeld is tax free but raises your personal tax rate. The Finanzamt will check if Kindergeld or Kinderfreibetrag are advantageous, they apply the better.

 

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Any idea what I'm supposed to put for "Für die Kindergeldfestsetzung zuständige Familienkasse"? Is it just Bundesagentur für Arbeit?

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I got an answer back from the Finanzamt about my husband's taxes:

Quote

 

" Es wird AfA auf unbewegliche Wirtschaftsgüter geltend gemacht. Bitte reichen Sie Nachweise über die Wirtschaftsgüter und eine Aufstellung über die Ermittlung der Afa ein.

 

Es liegen Eintragungen zu einem Anlagenzugang bei Gebäuden vor. Bitte reichen Sie das Anlageverzeichnis und entsprechende Nachweise über das Gebäude ein.

 

Es liegt ein Zugang zu anderen beweglichen Wirtschaftsgüter vor. Bitte die Afa anhand entsprechender Unterlagen nachweisen. "

 

 

Are both of these statements:

Quote

 

" Es wird AfA auf unbewegliche Wirtschaftsgüter geltend gemacht. Bitte reichen Sie Nachweise über die Wirtschaftsgüter und eine Aufstellung über die Ermittlung der Afa ein.

 

Es liegen Eintragungen zu einem Anlagenzugang bei Gebäuden vor. Bitte reichen Sie das Anlageverzeichnis und entsprechende Nachweise über das Gebäude ein."

 

referring to the workshop building? (the only unmovable asset I entered) If so, why are they asking twice for the same thing just using different wording?

 

Are they just asking me to send them the receipt of the building? Or are they also asking me to send them the Anlageverzeichnis? Is this Anlageverzeichnis not what I already sent them (two pages I filled out on the Einnahmeüberschüssrechnung)?

 

And in this statement:

Quote

Es liegt ein Zugang zu anderen beweglichen Wirtschaftsgüter vor. Bitte die Afa anhand entsprechender Unterlagen nachweisen. "

are they once again just asking me to send in the receipts? And the Anlageverzeichnis?

 

If they are asking me to send in a separate document called the Anlageverzeichnis, is this something that I am capable of making or does a Steuerberater need to do it? Can I just write the same info I wrote on the Einkommenüberschussrechnung into a word document and send that?

 

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I'd say the first one seems to mean they want the basis and calculations of the depreciation for all your "immovable assets" i.e. the workings behind the numbers you submitted.   Typical request. 

 

Is the second about some sort of acquisition for the building, or some sort of development of it?  ("Anlagenzugang" is to me a term that could mean a number of things, unsure without the detail).  Whatever it is, they want the information about what that is (but not any depreciation).   If it is covered by the first, they may not know that.  You'd be best to answer specifically again.

 

To me this reads like they just want your detailed docs & workings behind the numbers. (For those two items).  Might be easiest to just call or ask what that expectation is, so you can get on getting it done.

 

The Anlageverzeichnis would be your fixed asset list, including depreciation working and books value and such, I think.  (Again not 100% sure without knowing all).  

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Here's what I think they are trying to convey with each of those 3 items.

 

I'm no tax expert but I think, from having followed your past postings, that with these simple translations you might be able to work out whether you do or don't have the evidence they want.

1)

Quote

There is an application for depreciation to immovable assets. Please provide evidence of the assets and a statement of determination of depreciation.

2)

Quote

There are entries for asset acquisition of (a)building(/s). Please submit the attachment list and corresponding documentation about the building.

3)

Quote

There is an entry (could mean a goods inwards inventory entry) for other movable assets. Please prove the depreciation on the basis of appropriate documents.

 

HTH

2B

 

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11 hours ago, MLmunich said:

I got an answer back from the Finanzamt about my husband's taxes:

 

Are both of these statements:

referring to the workshop building? (the only unmovable asset I entered) If so, why are they asking twice for the same thing just using different wording?

 

Are they just asking me to send them the receipt of the building? Or are they also asking me to send them the Anlageverzeichnis? Is this Anlageverzeichnis not what I already sent them (two pages I filled out on the Einnahmeüberschüssrechnung)?

 

And in this statement:

are they once again just asking me to send in the receipts? And the Anlageverzeichnis?

 

If they are asking me to send in a separate document called the Anlageverzeichnis, is this something that I am capable of making or does a Steuerberater need to do it? Can I just write the same info I wrote on the Einkommenüberschussrechnung into a word document and send that?

 

 

Yes to all your statements, they want the invoices (no idea why they have 2 statements for the building - probably a mistake of theirs), but additionally, they want to know how you calculated the AfA (= Absetzung für Abnutzung = depreciation), e.g.:

 

a months/12 months * x% * 1234€

 

Just reuse the Anlagenverzeichnis you attached to the Anlage EÜR and create a Word document out of it, but fill it with those extra AfA calculation details.

 

If your husband bought a workshop, you did remember that the ground beneath it is "nicht abnutzbar", i.e. it is not depreciable? So you should have first subtracted from the whole price the price of the land, to get the depreciable price of the building.

 

Maybe put in the extra sentence:

"Es gab nur ein unbewegliches Wirtschaftsgut, ein Gebäude."

 

Print that, attach the original invoices (but make copies of them first, which you should keep in a safe place, in case they lose the originals!) and send them to them by snail mail.

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Hi again 8-/

 

I'm trying to do my husband's very late 2017 Umsatzsteuererklärung, and I'm looking at the instructions here

 

 https://www.toytowngermany.com/forum/topic/205505-tax-return-for-non-kleinunternehmer-self-employed/?do=findComment&comment=2303008 

 

However, I'm a little confused about this

 

Quote

 

page 2:

line 33: sum of all your net income in the last year / 19% VAT on that net income

 

 

Is this based on an older version of the form, because I see that line 3 is under "B. Angaben zur Besteuerung der Kleinunternehmer". Should I be writing the sum of net income on line 38 instead?

 

Also, do I include sales to non-eu countries in this net amount or do they go somewhere else? I've tried reading back through our posts, but haven't found if and where you might have explained this before.

 

Thirdly, I'm wondering about this:

 

Quote

line 108: what you already paid/received in VAT for the last year (i.e. sum of all the end results of your monthly/quarterly Umsatzsteuer-Voranmeldungen), normally this is exactly the same figure as in line 107.

It seems because all of the net amounts on the VAT voranmeldungen were rounded off to a whole number, there is a difference in line 107 and 108 of 57 cents... Is this normal or am I doing something wrong with the rounding, because I'm not getting the same exact amounts?

 

Thank you!

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7 hours ago, MLmunich said:

I'm trying to do my husband's very late 2017 Umsatzsteuererklärung, and I'm looking at the instructions here

 

 https://www.toytowngermany.com/forum/topic/205505-tax-return-for-non-kleinunternehmer-self-employed/?do=findComment&comment=2303008 

 

However, I'm a little confused about this

 

Quote

 

page 2:

line 33: sum of all your net income in the last year / 19% VAT on that net income

 

 

Is this based on an older version of the form, because I see that line 3 is under "B. Angaben zur Besteuerung der Kleinunternehmer". Should I be writing the sum of net income on line 38 instead?

 

The post you linked to is from 2011, so yes, it refers to the Umsatzsteuererklärung that people did at that time, i.e. to the Umsatzsteuererklärung 2010https://www.amtsvordrucke.de/forms/bb74e3a7cb1794f00c98292153cc4197.pdf

 

Just look up the corresponding German phrases in the 2017 form, so yes, it's line 38:  https://www.buhl.de/steuernsparen/wp-content/uploads/sites/16/2018/04/ust_2_a_17_sw.pdf

 

7 hours ago, MLmunich said:

Also, do I include sales to non-eu countries in this net amount or do they go somewhere else?

 

No.

The Umsatzsteuererklärung is about the turnover that generated VAT.

Your Ausfuhrlieferungen (= products sent to non-EU countries) are not even subject to VAT, so they don't appear there at all - that turnover only appears in your income tax return (as part of your profit, which you declare in Anlage EÜR and Anlage G) and in your Gewerbesteuer tax return.

It does not appear in your VAT tax return, since no VAT is due on it.

 

7 hours ago, MLmunich said:

Thirdly, I'm wondering about this:

 

Quote

line 108: what you already paid/received in VAT for the last year (i.e. sum of all the end results of your monthly/quarterly Umsatzsteuer-Voranmeldungen), normally this is exactly the same figure as in line 107.

It seems because all of the net amounts on the VAT voranmeldungen were rounded off to a whole number, there is a difference in line 107 and 108 of 57 cents... Is this normal or am I doing something wrong with the rounding, because I'm not getting the same exact amounts?

 

Yes, that's normal, don't worry.

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Thank you! So I don't need to write the exact same amount then, right? Just put my number and transfer the Finanzamt 57 cents?

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You write the exact yearly VAT amount into the Umsatzsteuererklärung line 165, and the sum of all the results of the Umsatzsteuer-Voranmeldungen into line 168, which will mean a result in line 169 of 0.57€ still owed, and then you immediately transfer those 0.57€ into the Finanzamt's bank account.

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Hello again,

 

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

 

Thanks a bunch.

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Also, I'm curious, when listing transactions to add up the yearly profit, which date are you supposed to use in your basic excel bookkeeping: The Rechnungsdatum, Fälligkeitsdatum, Date actually paid, etc...?

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2 hours ago, MLmunich said:

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

 

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

 

1 hour ago, MLmunich said:

Also, I'm curious, when listing transactions to add up the yearly profit, which date are you supposed to use in your basic excel bookkeeping: The Rechnungsdatum, Fälligkeitsdatum, Date actually paid, etc...?

 

As long as your profit is under 60,000€, you use Anlage EÜR, which means that you always book things on the valuta (= Wertstellung) date, i.e. the date the money actually leaves/enters your bank account.

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I'm wondering, are invoices all that I need to keep in his binder as proof of his income and expenses, or do I also need to print bank statements and paypal account statements to show when the transactions were booked in his bank account?

 

And if he has paid some shipping expenses in Vietnam with no record of the date of payment (because I guess they do it by cell phone and there is no receipt) which date do I use for the historical exchange rate, the invoice date?

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Also, I've done a preliminary EÜR and without even having added all the Ausgaben, he's already in the negative numbers. (I think he would have also been in the previous years had he been more diligent about keeping all of his receipts.) Anyway, I'm wondering if there are any official consequences to this other than us being dirt poor?

 

VAT stays 20% even when you have negative profit right?

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6 hours ago, MLmunich said:

I'm wondering, are invoices all that I need to keep in his binder as proof of his income and expenses, or do I also need to print bank statements and paypal account statements to show when the transactions were booked in his bank account?

 

And if he has paid some shipping expenses in Vietnam with no record of the date of payment (because I guess they do it by cell phone and there is no receipt) which date do I use for the historical exchange rate, the invoice date?

 

You have to print out and then keep all those documents for 10 years.

 

6 hours ago, MLmunich said:

And if he has paid some shipping expenses in Vietnam with no record of the date of payment (because I guess they do it by cell phone and there is no receipt) which date do I use for the historical exchange rate, the invoice date?

 

Yes, just use the invoice date. But you need either proof, or an Eigenbeleg:  https://de.wikipedia.org/wiki/Eigenbeleg

 

2 hours ago, MLmunich said:

Also, I've done a preliminary EÜR and without even having added all the Ausgaben, he's already in the negative numbers. (I think he would have also been in the previous years had he been more diligent about keeping all of his receipts.) Anyway, I'm wondering if there are any official consequences to this other than us being dirt poor?

 

Well, this loss will be carried forward to the next year, and will lower his profit then (should he make one then).

 

3 hours ago, MLmunich said:

VAT stays 20% even when you have negative profit right?

 

VAT is 19%, but apart from that: VAT is always 19%, it has nothing to do with your losses.

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51 minutes ago, PandaMunich said:

You have to print out and then keep all those documents for 10 years.

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

 

53 minutes ago, PandaMunich said:

Yes, just use the invoice date. But you need either proof, or an Eigenbeleg:  https://de.wikipedia.org/wiki/Eigenbeleg

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?

 

55 minutes ago, PandaMunich said:

Well, this loss will be carried forward to the next year, and will lower his profit then (should he make one then).

Ok, good to know.

 

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?

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