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UStG Tax

UStG Tax

Conditions and benefits of invoice of the small entrepreneur according to 19 UStG have small business owners a right to vote whether they on the levying of VAT to their customers without. Those who opt for the application of the small businesses scheme gem. 19 UStG, however, is excluded from the right of deduction in return. In General is at the small businesses scheme a simplification scheme, the small business owners from tax revenue point of view how non entrepreneurs treat. In practice, an entrepreneur in the framework of the questionnaire of the IRS for the tax collection must decide whether he wants to apply the small businesses scheme or dispenses with an application.

A decision for or against is binding for the entrepreneur 5 years, should so inform the front and be disadvantages of small traders. An entrepreneur opts for the application of the small businesses scheme according to 19 UStG, he shows no VAT on the invoices to its customers. LNG Trade is likely to agree. In return, a small business owner, but also may claim any tax calculations, its suppliers or other business partners. As a result, neither VAT nor before tax amount incurred for the small business owners, so that is avoided the levy of VAT reservations at the tax office and is therefore not required. For the application of the small businesses scheme, provided that it is for the small business owner to an entrepreneur within the meaning of 2 UStG and this is resident in Germany is stitfung.

Entrepreneur is everyone who carries out a commercial or professional activity independently and to generating revenue. On a profit it not is. If it is not an entrepreneur, is another prerequisite, that a certain turnover limit has not been exceeded in the previous year or in the current fiscal year is expected is not exceeded. The small business to the IRS through annual VAT declaration to demonstrate that the sales in the previous year was not higher than 17.500,00 euro has in the individual and in the current fiscal year expected to be higher is than 50,000.00 euro. When the entrepreneur it is sufficient, however, if sales will be expected to be no more more than 17,500 euro in the year of the company was founded. Is the commercial or professional activity is recorded only in the course of a calendar year, the projected estimated total turnover is relevant. If these conditions are met, the small entrepreneurs to its customers may waive the levying of value added tax. The Bill of the small entrepreneur contains accordingly no identification of the sales tax. Instead, the small entrepreneur in the invoice indicates that he apply the small businesses ruling gem. 19 UStG and as a result, the identification of the sales tax waived. In addition, the same legal requirements as regards the components of a proper invoice apply for small business owners. In particular, also small business owners must the taxpayer or a sales tax identification number, as well as a sequential invoice number specify.

Flowers Change

Flowers Change

_ _ In second, we are wanting to go for the Field of the Flowers. _ _ Is vocs is lost same. We go to seat and they will count everything to me since the beginning. They had seated in a rock and Gordon started to tell to all history, since when they had left the Bisouratec. Gardnio listened to the narrative in silence.

Some time later, Gardnio looked at for its friends and with a preoccupying air it said calm compassadamente and. _ My friends, what vocs they are making is a madness, however, I will not be I go who them impediz them. I know all this region. I live and flight for all here the places. I can help them.

However, before of this I only go to say some coisinhas. The way is very dangerous. _ _ Already had said this to me some times, but I am determined to go, with danger or without risk of danger. I passed a good part of my imprisoned life in that field. It arrives! I have that to change my destination. _ _ Disse Gordon. _ _ Mudar! We can change our destination in our dumb without needing adventures. We are owners of it. Gentlemen of our choices. He does not matter where we are, we will be different when to want to be different. He sees! I am a soldier, living creature for top and for low, hunting and defending the wasps’s nest, I faced diverse enemies. If to ask if taste to me, say I can you that yes! One day, a great sawfly said, me. My boy, where you will be either different. He does not import which service will be given to it, he makes but it with only perfection. Either different, original. Either most perfect than he could be. Either optimum, without needing to pass over the others.