GoBD Konformität für einmalige Privatrechnung?
Hey zusammen,
ich sollte gerade eine Rechnung schreiben, da ich letztens für einen Abend Musik gemacht habe und dafür 400€ bekomme. Die Veranstalter würden das ganze gerne als schriftliche Rechnung bekommen.
Das ist meine allererste Rechnung jemals, die ich selbst schreiben muss. Da ich kein regelmäßiges Geschäft dadurch habe, und es unter 730€ sind, ist es doch eine Privatrechnung ohne Mehrwertsteuer richtig?
Muss ich dafür jedoch die GoBD-Konformität einhalten? Also Rechnung nur mit offiziellen Programmen/Rechnern? Oder könnte ich auch einfach eine Rechnung per Word/Excel schreiben und abschicken?
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You can write an invoice in Word:
Your name and address + your tax ID
Name and address of the recipient
Date and type of performance
Amount
That was it – do not charge sales tax!!!
Note on invoice:
According to § 19 UStG, this invoice does not contain VAT
One-off activity is not an entrepreneurial activity, because it lacks continuity; and therefore does not need to be registered with the tax office or commercial office. From the second time it becomes problematic, but there are no exact limits.
Simply write an invoice with the indication “Private invoice, without identification of VAT” or similar.
Taxation is the other income § 22 No. 3 “Included from certain services ” with a free limit of 256 euros. That is above 256 euros everything is taxable. There were still 150 euros of advertising costs.
GoBD compliant applies only to companies.
“The other employees are taxed § 22 No. 3 “Included from certain services ” with a free limit of 256 euros. That is above 256 euros everything is taxable. There were still 150 euros of advertising costs. ‘
What do you mean? Is that for me, or how do I have to understand?
I’m sure that’s true for you. If you have revenues of 400 euros and don’t charge advertising costs, the entire 400 euros will be taxed, and not just what is over 256 euros, that is a free limit and no allowance. You should then specify 400 euros as income in the tax return .
Here the Strength compensation – the amount is less than € 410 – therefore no taxes apply.
Yeah, I had something like that.
Okay, so far, I haven’t read anything yet – and everyone says something else