21 - 30 of 172 Entries in business matter “#Taxes and social insurance contributions for companies”

  • Outpatient traders are entrepreneurs who offer their goods in Germany
    • Markets,
    • public roads or
    • from house to house
    Outpatient traders are obliged to keep a sales tax book according to the official form and record their sales and input tax there.
  • A sales tax book provides certain basic records for sales tax and is to be kept in principle by all entrepreneurs who operate a travel trade (outpatient trade). Businesspeople run a travel business when they sell or offer goods or services in markets, on public roads or from door to door.

  • Possible refund of VAT for the export of goods to the territory of a third country used there for humanitarian, charitable or educational purposes.

  • If you handle energy products that still have to be taxed, you need a permit. Handling means, among other things, the production, storage, use, distribution or receipt of the energy products.

  • If you want to use alcohol tax-free, you need a permit to do so.

  • If you handle alcohol products that are not taxed, you will need a permit in many cases. This is the case with the manufacture, handling, processing, storage, receipt and dispatch of alcohol products.

  • If you want to transport untaxed sparkling wine, intermediate products or wine, you usually need a special permit and registration to participate in the computerised transport and control system EMCS.

  • If you can prove that sparkling wine or intermediate products have been taxed, you may, under certain conditions, obtain a refund, remission or reimbursement of these excise duties.

  • If you want to transport coffee tax-free, you must inform the customs administration of this or be able to prove it accordingly.

  • If you handle coffee or goods containing coffee, you must pay coffee tax under certain conditions.