The Advancements in the Tax Filing Processes

Shaun H. Ruff

According to 18 UStG, there is the option to be exempted from submitting the advance notification and paying the advance payment. The prerequisite is that no more than 1,000 euros in taxes were incurred in the previous calendar year.

The Regulations for You

According to 19 UStG (small business regulation), small business owners do not have to pay sales tax. If sales including taxes amounted to a maximum of 17,500 euros in the previous year and a maximum of 50.00 euros in the current year, no sales tax has to be paid.

  • Even if this option is used, invoices must be written. These must show the gross value (without specifying sales tax). However, if the entrepreneurs show the sales tax as an individual item, this must also be paid.
  • If small business owners are exempt from accounting, they can apply for actual taxation. Even freelancers can only declare and pay the sales tax upon receipt.

What options do entrepreneurs have?

Business founders have to submit their sales tax return monthly for the first two calendar years. The turnover must be estimated and communicated to the tax office in a credible manner. If the estimated turnover exceeds 17,500 euros, the small business regulation does not apply.

  • The sales tax pre-registration must also be submitted by start-ups on the 10th day after the registration period has expired. However, an extension of the deadline can be requested. However, as for all companies, there is a special advance payment of 1/11 of the estimated annual spread.
  • The minijob, a part-time job on a € 450 basis, also known as marginal employment, is a popular way of making additional money. In July 2016, around 7.5 million people were marginally employed. 4.8 million were considered to be only marginally paid employees.

A mini-job is characterized by the fact that it is remunerated at 450 euros, regardless of the working hours. However, since the minimum wage of currently 9.35 euros gross per hour (as of 2020) also applies in this case, the working time is a maximum of 48.13 hours per month. If the dare is higher, the hours have to be reduced even further. For online tax filing  using the online calculator is essential there.

Once a year, the tax office requires an income tax return under certain conditions. This applies, for example, to married couples assessed together. Then at the latest the question arises whether a mini job has to be stated on the tax return.

Are there taxes on marginal employment?

For a mini-job are taxes to pay. These are transferred to the mini job center. You can choose between two possible   taxation options for mini-jobs . The boss decides which variant is used.

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