#MEIN ELSTER ONLINE REGISTRATION#
#MEIN ELSTER ONLINE FREE#

Please contact the British authorities if you have any questions regarding the possible taxation of such transactions in the UK If the German customer is responsible for the import VAT (customs duty unpaid), then your supplies are not taxable in Germany.because the value of the goods is less than 22 euros). This (taxation in Germany) also applies if you as an entrepreneur deal with customs clearance and no import VAT is due (e.g. Should you pay this import VAT for your customers ( duty paid and taxed), then the deliveries from Great Britain to Germany are taxable in Germany and you can declare the paid import VAT to the German tax office as input tax.Consequently, the delivery threshold of 100,000 euros (§ 3c UStG) no longer applies! German import VAT may incur in the process. If you deliver goods from Great Britain to German private customers in the future, these deliveries must be declared as imports to German customs.This does not apply to deliveries from Northern Ireland to Germany! Since Great Britain is a third country due to the exit of the United Kingdom from the European Union.

Hints for online sellers for filling out the VAT returns from onwards If you choose Umsatzsteuererklärung, you can fill out the yearly form. You click on Umsatzsteuervoranmeldung (= monthly / quarterly VAT return)

#MEIN ELSTER ONLINE REGISTRATION#

Here you will find instructions for registration.Īfter a successful registration on ''Mein ELSTER'' where can I find the forms for the VAT returns?įormulare & Leistungen (= forms & services) It is therefore important that a valid address is stored with the tax office. To use it, a registration is necessary.Īs part of the registration process, a letter is automatically sent to the company's stored address (never to the address of a receiving agent).

#MEIN ELSTER ONLINE FREE#

The free online portal ''Mein ELSTER'' ( is available for submitting VAT returns. You can easily avoid this by issuing a SEPA direct debit mandate to the tax office Hannover-Nord. If the VAT is not paid by the due date, a late payment surcharge of 1% of the tax arises for each month thereof.

You also have the option of providing the tax office with a SEPA Direct Debit Mandate. The bank accounts of the tax office Hannover-Nord can be found here. It does not matter which of the two bank accounts you choose. Please always state your tax number, company name and the tax assessment period in the subject line. To which bank account should I transfer the additional payment? If the tax has been calculated differently from the monthly/quarterly VAT returns and an additional payment is to be made, the additional payment is due within one month after submission. What do I have to do if there is an additional payment in the annual VAT return? Payment: If the tax has been calculated differently from the monthly/quarterly VAT returns and an additional payment is to be made, the additional payment is due within one month after submission (must be submitted each year, regardless of the amount of turnover) (for example: The VAT return for the month of January-March is due on 10. On the 10th day following the end of the respective quarter VAT in previous year is lower than EUR 7,500 but higher than EUR 1,000 Reimbursement: Payment after approval of the tax office Payment: with submission of the VAT return (for example: The VAT return for the month of January is due on 10. On the 10th day following the end of the respective month

Refund in the previous year is higher than EUR 7,500 (on request) VAT in the previous year is higher than EUR 7,500 or in the year in which the business is opened and in the following year (irrespective of the amount of VAT) or When do I have to submit an annual VAT return or a monthly/quarterly VAT return and pay the VAT?

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