Quick question about Anlage EÜR for small business

3 posts in this topic



Quick question:


I was filling out my first tax declaration as a small business / freelancer and on the part asking to specify all the income generated, I'm in doubt whether to declare all my income as "Betriebseinnahmen als umsatzsteuerlicher Kleinunternehmer (§ 19 Absatz 1 UStG)" or as " Umsatzsteuerfreie, nicht umsatzsteuerbare Betriebseinnahmen sowie Betriebseinnahmen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet".


All my income as freelancer from last year was less than EUR 17500 and generated as IT-Services for a client in Ireland. For that reason, I haven't charge any VAT on my invoices.


I guess it would be the 2nd option, right?


Extra question: I'm transferring my declaration eletronic using my elster certificate. What about my invoices that I generated to my client? Should I send a copy of them to the Finanzamt via post office or something?




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Ok. Just checked my invoices sent to my Irish client again, and in fact I have it in them saying:


Das fakturierte Entgelt ist in Ihrem Land steuerpflichtig und von Ihnen als Steuerschuldner zu versteuern
(§ 13 b Abs. 1 Nr. 1 UStG und § 13 Abs. 2 UStG).


Which matches the 2nd option on my original post.


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