Sales tax return for photovoltaic system

What you need:

• Photovoltaic system
• Feed-in tariff agreement with electricity provider
• Sales
• Bank receipts
• Incoming invoices
• Tax knowledge
• Magpie program
• Knowledge of how to determine sales tax

Download the Elster program for VAT returns for photovoltaic systems

• That Tax office offers you as a taxpayer the option of free, paperless reporting of the sales tax return via the Internet with the help of a special software solution. The handling and procedure with the Elster form is relatively simple.
• With the described instructions for download and installation, you have created the necessary basic requirements for transferring the VAT return at home.
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• From 01. January 2013 the value added tax- Pre-registration can only be sent with an electronic certificate. It is therefore urgently recommended that you apply for the electronic certificate as soon as possible via the Elster online portal.
• After entering and checking the tax-relevant data, you have the option of printing out a transfer protocol for your files.
• Your sales tax due will be reduced in the form by the specified input tax (from deductible incoming invoices for the operation of your photovoltaic system).


Help with the VAT return

In contrast to many employees, those who work as entrepreneurs lose a ...

• An important requirement is that the bills for the input tax deduction are actually available.
• First enter your required master data in an information block on the sales tax form, then your taxable sales (net) at the tax rate of (e.g. Currently 19%) in line number 81.
• With the appropriate business registration (without making use of the small business regulation), you can now enter the deductible input tax amount under line number 66. In this way, you can easily receive the remaining amount for the sales tax prepayment.
• However, when you register to take up commercial, self-employed activity at your responsible tax office, you have the option of regular taxation or to take advantage of the small business regulation if your annual turnover limit of 17,500.00 euros is adhered to. In this case you would not have to pay sales tax to the tax office. The disadvantage, however, would be that you would also have to pay input tax from installation, etc. the photovoltaic system could not start.
• To simplify filling out the tax forms, it is recommended that a separate list be made of the individual amounts received Feed-in remuneration and the incoming invoices (operating expenses for administrative work, repairs, etc.) to make.

Timing of tax returns and payment method

• In the first two years of operation while operating a photovoltaic system, you are obliged to submit an electronic advance VAT return for each calendar month, up to no later than 10. of the following month.
• For important reasons, however, you can apply for a permanent extension from the tax office.
• After this period has expired, you have the option of changing the submission period to quarterly under specified conditions. Decisive for this is a low previous year's figure load, which, however, needs to be clarified.
• You will also save time if you issue a direct debit authorization for VAT claims to the tax office.
• Both the invoice for the photovoltaic system and the electricity feed-in contract must be submitted with the first advance VAT registration.
• Besides the monthly resp. For quarterly advance sales tax returns, the tax office also requires an annual sales tax return, which should match the reports that have been added together. If corrections are made in the course of the year, a claim for reimbursement may arise.

If you do not trust yourself to process the income tax assessment due to the photovoltaic income, you should leave this task to the tax advisor or an income tax assistance association. These professionals know how to handle the annual depreciation and other tax-reducing credit options.

All information: as of October 2012