Markus is setting up a company. To do this, he needs a tax number. He registers at www.elster.de to fill in the tax registration questionnaire electronically. Markus finds out how to register at www.elster.de. To register, he has to create a user account. He finds the tax registration questionnaire under "Forms and services", then under "All forms".
Markus fills in the general information of the questionnaire. These are his personal details, such as surname, first name, date of birth and religion. He also enters his telephone number in the general information so that queries can be clarified quickly and unbureaucratically. He fills out the SEPA direct debit mandate. This way he does not have to think about payment deadlines.
At point 13 of the questionnaire for tax registration for sole traders, Markus starts to ponder for the first time. Here he has to enter the expected profit in the first and second year for his new business. Markus makes the entry in the line "Business enterprise" in the field "Taxpayer(s) in the year of the opening of the business" and "Taxpayer(s) in the following year". Since he is also employed on the side, he must also enter his wages. He enters this in the line "non-self-employed work" in the same fields. The information is required for the possible determination of advance payments for income tax and trade tax. For this purpose, information on the income of a spouse is also required. The information is expected income and is divided into income from agriculture and forestry, from trade, from self-employment, from employment and from capital assets.
Markus would also like to employ workers. Therefore, he has to fill in point 16 of the questionnaire. This is information on the registration and payment of wage tax. Markus indicates the number of employees including temporary workers and whether they are family members or marginally employed. He also states the start date for wage payments.
Under item 17, Markus indicates his expected turnover. This is information on the registration and payment of turnover tax. Markus states the sums of the estimated sales in the year of the opening of the business and in the following year. Markus expects revenues of less than € 22,000.00 per year and can therefore make use of the small business regulation. He is therefore not allowed to report sales tax and in return does not receive an input tax deduction.
If Markus wishes to waive the small business regulation, he must indicate this in line 135. To do this, he must click on the checkbox. The corresponding text is: "The total turnover extrapolated to the calendar year is not expected to exceed the limit of § 19 (1) UStG. The application of the small business regulation is waived. Taxation is carried out in accordance with the general provisions of the Turnover Tax Act for at least five calendar years(Section 19 (2) Turnover Tax Act); advance turnover tax returns are to be submitted monthly in authenticated electronic form." Markus is bound to this waiver of the small business rule for five years. He must then account for the sales tax and receives the input tax deduction. If he does not meet the small business requirement, he does not have to answer the questions about the small business rule.
From line 148, Markus must specify whether he wants to choose debit or actual taxation for the calculation of the sales tax. In the case of debit taxation, the VAT must already be paid when the invoice is issued. With actual taxation, on the other hand, the VAT is not paid until the customer has paid. Mark makes his choice by clicking on the appropriate checkbox. The corresponding text is: "I calculate the VAT according to agreed charges (so-called debit taxation)" or "I calculate the VAT according to collected charges (so-called actual taxation)".
Since Markus wants to establish business relations with other EU countries, he applies for a VAT identification number in line 154 by clicking the checkbox. The corresponding text reads: "I require a VAT identification number (VAT ID) for the participation in intra-Community trade in goods and services. Note: In the case of an integrated company, the VAT registration number of the integrated company must be applied for by the controlling company He can do this at any time.
Now Markus has made all the entries and can transmit the form electronically to the tax office. Now Markus can start with his entrepreneurial activities. However, he must not forget that in future he will also have to prepare VAT and income tax annual returns and submit them electronically.
Your tax administration Baden-Württemberg