In order to be able to determine the sales tax, the taxpayer must keep certain records (§ 22 UStG, §§ 63-68 UStDV). In addition to recording the agreed or received fees, it must be shown how the fees are distributed between taxable sales - separated by tax rates - and tax-exempt sales. The records are to be kept in such a way that the entrepreneur receives the due value added tax can calculate correctly. Also the Financial management must be able to carry out a review.
Entitlement to partial input tax deduction
In the case of entitlement to partial Input tax deduction The input tax amounts must be clearly and easily verifiable from the records, which are wholly or partially attributable to the sales entitled to input tax deduction (Section 22 (3) sentence 2 UStG).
For each pre-registration period, the entrepreneur has to submit a pre-registration on a form according to an officially determined model to the responsible tax office. The pre-registration period is the calendar quarter, in the case of a tax liability in the previous calendar year of more than € 6,136 the calendar month.
Sales tax according to § 18 Abs. 2 and 3 UStG)
the value added tax is to be calculated by the entrepreneur himself (§ 18 Abs. 2 und 3 UStG) or he has to commission a tax advisor. The one calculated in the pre-registration value added tax is to be paid in advance. Like the submission of the pre-registration, it must be submitted by the 10th of the following month. If the advance payment is not submitted or if the advance payment is incorrectly calculated, the responsible tax office can set the advance payment.
the value added tax is not charged if the turnover plus the applicable tax did not exceed € 17,500 in the previous calendar year and is not expected to exceed € 50,000 in the current calendar year (small business owners, Section 19 (1) UStG).