Does a band residing outside of Germany have to declare VAT on their fee invoice when performing in Germany?
And does it make a difference whether the band is resident inside or outside the EU?
And does it make a difference whether the band is resident inside or outside the EU?
It's about the contract at the driving school. Assuming I signed the contract in February, I have one year, i.e., until February, to complete the theory test. However, I already passed the theory test in November. When does the contract start? November, meaning I now have one year, at the same price, to complete the…
I want to be able to play the electric guitar and would like to start learning. Now I'm looking for an electric guitar with an amplifier. Since I want to get used to it, I don't want to spend a lot of money at first, but it doesn't necessarily have to be the cheapest. Do…
Expenses for office supplies amount to €120 including VAT…does the VAT have to be calculated from the €120?
We're currently looking for sponsors for our graduation ceremonies and are now faced with the following question: How high can our personal bills be without having to include them in our tax returns? We're students and aren't yet fully versed in these matters. We'll also be issuing a lot of invoices in a short period…
I've lost my tax ID and therefore filled out a form with my address, etc., online at the Federal Central Tax Office (BZST), which will be sent to me by mail. Is this request free of charge? Greetings
According to § 3a para. 3 No 3a UStG is performing the performance in Germany, the band is undisputed to be regarded as an entrepreneur. Therefore, the benefit in D is taxable and taxable unless the exemption regulation of § 4 No. 20 UStG attacks.
For the USt procedure, it depends on the design of the contract. Is the band itself a organizer or is it engaged by an organizer? If the performance is carried out on a company, the reverse charge procedure of § 13b UStG applies. Here, the exact provision differs from whether the band is located in the rest of the Community or in the third country.
They have to. The collection of turnover tax has nothing to do with the residence of the band. In your example, the sales tax does not pay the band, but the visitors of the concert.