Despite the small business regulations, the tax office requires monthly VAT returns?
Hello,
I registered a secondary business (buying and selling) alongside my main activity in November 2023. I checked option 131 on my tax registration questionnaire to take advantage of the small business regulation.
Now I have received my tax number, and the letter says:
“The advance declaration period applicable to your company is the calendar month (cf. Section 18 (2) Sentence 6 UStG).”
Do I have to submit my VAT returns every month despite using the small business regulation? I thought I was exempt? I barely generate any revenue. I submitted my 2023 VAT return today.
Thank you in advance for answering the question.
(1 votes)
Loading...
Do you have a USt ID?
This requires, if necessary, that you must make a pre-registration whenever you become a UST debtor in the reverse batch procedure.
Otherwise, the whole thing is not important to you.
However, the FA does not seem to know the current situation, as the pre-registration period is currently the quarter in the year of its establishment.
Yes, I also requested that if it is needed.
Is that the reason? I mean, it still doesn’t change that I’m using the small business organization scheme.
This is the reason
However, the pre-registration period is of course wrong.
Yeah, I don’t owe anyone. I asked for a new start if it should be necessary. This would mean that I do not have to submit any sales tax pre-registrations as small business.
No
Only if you owe the USt. You only do that as a KUR when you shop with another entrepreneur abroad.
Thank you. that means I still have to report forward my sales per month /Quartal, just because I have a VAT ID, although I use the small business organization scheme?
Basically yes. For new start-ups, the USt-VA must always be submitted monthly; in the third year, this will probably be converted to quarterly or annually.
‘TheSmall entrepreneurs schemeaccording to paragraph 19 of the UStG for turnover taxto protect entrepreneurs from too much bureaucracy. Small entrepreneurs do not have to submit sales tax declarations to the tax office.’
So everywhere it says that the small business operator regulation does not have to submit any sales tax pre-registrations.
In addition, no VAT is shown in invoices.
If the FA requests these, they must be delivered in any case. However, it is also possible that the corresponding passport does not begin to apply § 19 UStG in the letter – it should be easiest to ask the FA tomorrow.
However, the UStE must be submitted annually as a zero message in any case.
Yeah, I’ll ask. Thank you.
Yes, because the tax office wants to check if you also meet the requirements for the small business organization
‘TheSmall entrepreneurs schemeaccording to paragraph 19 of the UStG for turnover taxto protect entrepreneurs from too much bureaucracy. Small entrepreneurs do not have to submit sales tax declarations to the tax office.’
So everywhere it says that the small business operator regulation does not have to submit any sales tax pre-registrations.
In addition, no sales tax is shown in the balance sheet.
“By eliminating sales tax, you are also allowed to waive the monthly sales tax pre-registration for the tax office. ‘
So everywhere is the same….