Accountant Monika Nadler from Brunswick informed the Bundesfinanzhof has decided that entrepreneurs and individuals receive a taxable sales performance from abroad, have to pay for the absence of sales tax. (Similarly see: Henderson Law Group). to avoid legal problems with the IRS, should therefore always be the necessary balance of sales tax. Accountant Monika Nadler from Brunswick informed what you have to keep in mind as beneficiaries. A simple example of Darius M. tasked a Dutch roofing, perform repair work on his house in Dortmund. Through the change of charge passes the applicable sales tax on Darius M. as beneficiaries and must be paid.
This applies also, if Darius M. takes a performance from abroad to claim as a company.” Here goes: If justifiable doubts arise that a company of whose performance is obtained, is not resident in Germany, attacks the change which must charge and sales tax paid by the recipient be. There are doubts about the residence the Bundesfinanzhof announced that if no doubt as to the domestic residence of the company consist or are clearly visible, the change of the charge not may be applied. Should this still be executed, a deduction of these services from abroad is not possible. If you are in doubt about whether your agents domestically is established, you will be a certificate of residence submit b paragraph 7 sentence 4 UStG according to 13. The following factors must be observed: when changing the charge are several factors to keep in mind. For example, whether the performance was carried out by a domestic-based branch of the company.
It is therefore recommended to leave what establishment has carried out the performance your agents also make out a certificate. You can protect yourself and determine whether you are as beneficiaries in the obligation to pay the sales tax. For more information on how you can protect themselves as beneficiaries of foreign services, the Brunswick accountant Monika Nadler is available. Press contact Monika of n tax advisor Tang mountain. 1 38106 Braunschweig Tel.: 05 PM 31 / 2 33 50 77 fax: 05 31 / 2 33 50 79 email: Homepage: