General

Tax Office Letters

• Finding your freelance tax number (Steuernummer)
• Finding your VAT number (Umsatzsteuer-Identifikationsnummer)

Using Sorted

• Setting up your Profession
• Changing the reporting period of your advance VAT declaration

Collecting your invoices and receipts

• What is a correct expense invoice?
• Do I need to keep my invoices and receipts?

What is tax deductible in Germany?

• Depreciation
• Health and other precautionary insurances
• Courses and training
• Business meals
• Business trips
• Office expenses

How to register as a self employed

• Freelance tax number (Steuernummer), VAT number (Umsatzsteuer-Identifikationsnummer) and your personal Tax ID (Steueridentifikationsnummer)
• How to estimate your revenue and profit?
• The steps after registering as a freelancer
• How to fill your tax registration form (Fragebogen zur steuerlichen Erfassung)?
• Legal structure for self-employment (Freiberufler, Gewerbetreibende and others)
• Single entry vs double entry bookkeeping

How to invoice your customers

Non-freelance income

• Declaring income from investments

Annual tax reports

• Income tax return
• Annual value added tax (VAT) return
• Profit and loss statement (Anlage EÜR)

Value added tax (VAT)

• VAT in the European Union: Reverse charge and the ZM report
• VAT exemption (0% VAT)
• VAT rates in Germany
• Value added tax (VAT)

Which taxes do I need to pay as a self employed?

• Trade tax
• Income tax
• Kleinunternehmer - Small business owner
• Taxes for freelancers and the self-employed

FAQ

• Reduced VAT rates from July 1, 2020 to December 31, 2020
• Invoicing your clients on Upwork
• Homeoffice
• Freelancer income tax statement with Smartsteuer