Advance sales tax return - definition
Die sales tax All companies subject to VAT must add 19 or 7 percent to their net prices and pay them to the tax office. It is actually an annual tax, which is the tax office buts monthly or quarterly demands. To do this, you make the Advance sales tax return (UStVA), which is registered with the tax office using ELSTER software.
This means that payments are initiated several times a year, as the tax offices are preparing insolvencies and Payment defaults be able to protect. Companies also have the advantage that they are not surprised by a large payment at the end of the year. Only companies with Small business regulation exempt whose annual turnover does not exceed 22,000 euros. Medical treatments are also exempt according to §4 UStG. It is also possible to submit an application in the ELSTER portal for a Extension of the permanent period to ask for more time when booking in advance.
How high is the payload?
The amount of Payload The previous year determines how often the sales tax must be reported. The payload is Difference between sales tax and input tax. Does she fall lower than 2000 euros off, no registration is necessary at all, but an annual sales tax return. The monthly registration is necessary if the payment burden Exceeds 7500 euros.
Sales tax return
Die Summary of advance sales tax returns forms the Sales tax return at the end of the year. Missing data can be added here, otherwise there should be no discrepancies with the registrations in order to avoid tax audits. Die Companies also file sales tax returns Small business regulation, which, however, only includes information about the company and sales for the last two years.
