Similar Posts

Subscribe
Notify of
11 Answers
Oldest
Newest Most Voted
Inline Feedbacks
View all comments
anTTraXX
1 year ago

The only reason for an opposition to an estimate in the event of a duty obligation is the tax return.

The small business operator scheme does not exempt you from the duty of the VAT declaration, income tax declaration and investment EÜR.

Thus, the KUR falls away as justification.

FordPrefect
1 year ago

There is no justification for an opposition to an estimate because it always takes place if the taxable person has not complied with his statutory duty to pay, in spite of possibly multiple memories.

The only way to retrieve the estimate is to deliver the pending declaration(s).

Neither the HGB, the EStG or the AO make any difference between companies that apply § 19 UStG or not with regard to the duty of the due declarations. So you need to submit your EStE with Appendix EÜR and the UStE immediately.

PatrickLassan
1 year ago

The use of the small sub-scheme does not preclude the obligation to make tax returns. If you do not comply with this obligation, the tax office will appreciate the tax bases.

Rainer135
1 year ago

Just give a tax return.

M111evo
1 year ago

Why should you be appreciated?

No tax declaration issued?

anTTraXX
1 year ago
Reply to  M111evo

Probably he was appreciated because he did not comply with his obligation to explain.

M111evo
1 year ago
Reply to  anTTraXX

That’s what I guess.

Do you think how it will ever be experienced? 😉

anTTraXX
1 year ago

Same

Mungukun
1 year ago

He only reopened the question this time without the term “small entrepreneur”. I’ve already reported the new question for multiple contributions.

anTTraXX
1 year ago

Nope

DerHans
1 year ago

If you don’t have time, your tax burden will be yours. – Explanation.

Then, as a justification, you can only specify “recognisable” reasons that caused this delay.