Posted 25 Dec 2022 Hi simple question, for USt Erklaerung 2021, I had some UK clients from Jan 2021 to Jun 2021, for software services and haven't charged VAT. Where should i mention that income in USt erklaerung and do I have to fill an additional Zussamenfeldung like I used to do before Brexit with their UK VAT ID? Also what should be written in the customer receipt justifying the lack of VAT payment please? 0 Share this post Link to post Share on other sites
Posted 3 January As far as I know you don't have to charge German USt when selling software services to the UK. Generally, VAT for B2B services is due in the country where the customer is located. So you may have to charge UK VAT - if selling directly to consumers, but I'm guessing your customers are businesses, which in Britain would not require VAT. Get your customer's UK VAT ID to be on the safe side. For clarity you could say on the invoice or quote that VAT is not included since it's a cross-border business-to-business transaction and include both VAT IDs. For the USt-Erklärung, I think the right place is something like "Übrige nicht steuerbare Umsätze (Leistungsort nicht im Inland)". I don't think you have to do the Zusammenfassung like you do for customers in EU countries according to this source. 0 Share this post Link to post Share on other sites
