Hello, I have commissioned a small business owner with gardening. Now on the invoice as follows:
Gem. § 19 is the bill issued net. The client is obliged to register on the above net amount VAT High From 19% to the relevant competent tax office and pay.
What does that mean exactly please?
I want this bill indeed contend with my tax return. Do I have to pay extra tax, or how?
The best answer
http: //www.hk24.de/recht_und_steuern/steuerrecht/umsatzsteuer_mehrwertsteuer/ums ...
Sales tax liability of the recipient (reverse charge)
With regular taxable entrepreneurs this tax is equal again deductible as input (§15 Abs. 1 UStG).
A small business does not collect sales tax and can not deduct. The amount is gross.
This statement is incorrect, your gardener has misunderstood something. If the contractor does the small business owner in a scheme, VAT is not payable, or which is already included in the bill. You pay nothing to the tax office and puts the bill on the budget-related services to.
Precisely because it is a small business it can be assumed that no 19% on the net amount. So must the on the bill.
What? Something I've never read yes. You've got really nothing to dissipate. He is, according to Par. No sales Expensive Paid 19 USTG. If no tax is recognized, you also need not pay.
This means that the small business is not included prescription and has a certain tax-free allowance of about € 17,500 per year. For you that means nothing at all.
Call and ask.
If he actually falls under §19 UStG, then you have the wrong course. Since "falls" no included, you have to pay nothing.
It may be that he has what messed up. For certain transactions, the recipient of the debtor of VAT. That you were then. But then the justification (§19 UStG) would be wrong.