Value added tax consulting
Problems with the value added tax?
- When is one an entrepreneur in the sense of value added tax?
- When do you have to submit advance VAT returns and annual VAT returns?
- What do I have to take into account when issuing invoices?
- What do I have to consider when purchasing services from abroad?
- What is meant by "reverse charge procedure"?
- What is a special VAT audit?
Value added tax law situations - whether national or international - are becoming increasingly complex. An incorrect assessment of a VAT issue can have a negative impact not only once, but continuously. Avoid VAT risks - both in national and cross-border situations! Our tax consultants, auditors and lawyers are specialized in VAT consulting as well as in consulting on international tax law.
1. When does a foreign entrepreneur have to register for VAT in Germany?
One of the most important questions in our day-to-day business is whether foreign entrepreneurs have to register for VAT in Germany.
In case you should answer yes to any of the following questions, we should talk:
- Are you selling goods via Amazon or Co. in Germany?
- Are you selling goods to individuals in Germany and does the amount of sales exceed 100,000 €
- Have you stored goods in Germany and are you selling this goods?
- Are you organizing a conference in Germany?
- Are you in the constructions industry and do you engage a foreign entrepreneur as sub-contractor for a German construction site?
- Are you paying German import VAT tax?
- Are you renting out German real estate properties with VAT?
2. Under which conditions can a tax payer receive the German import VAT back from the German tax authorities?
- The goods are used for the entrepreneur activities and the activities allow the deductions of the input VAT.
- The entrepreneur has the power of dispose of the goods at the time of the import of the goods.
- In order to prove that the import was subject to import VAT the entrepreneur should have the assessment notice of the customs authority in his files.
