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The federal Republic of Germany is among the richest states of the European Union. At the same time tax system of this country quite difficult. Therefore the foreigner planning to open here the business in 2019 should know about what types of obligatory state payments exist in the country. As well as in the Russian Federation, the VAT in Germany allows to raise a certain part of added value of the products established at all stages of its production and realization and also provision of services in the state budget. Knowledge of some nuances of a technique of charge of this collecting will allow businessmen and buyers to save considerably.

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To calculation of the VAT when exporting from Germany applies the same formula, as when importing.

Vnds = (15„10000+ 15„10000„0,0015) „0,07=10515,75 euro.

Import it is accepted to call import from abroad to the customs territory of the state of products of intellectual activity, works, services and goods without obligations of their export in the opposite direction.

A term of documents - no later than the 10th day of the month following the tax period. If necessary to prolong a time interval for 30 days, it is necessary to send the corresponding application to fiscal body. Upon termination of each financial year the firm makes the declaration on the amount of the paid VAT.

Emergence in the trade register of new firm assumes that it will monthly provide the reporting in the Federal Internal Revenue Service (FIRS). Data of the report confirm for what sum bills in one month were made out that in turn allows to determine the size VAT which is subject to transfer in FNU.

We will consider types of this tax in more detail.

Passing of customs is followed by payment of fiscal collecting on the added value and duties on goods. The VAT size in Germany on the products imported from abroad is derivative size from a possible excise, duty and customs value. For calculation of this indicator the following formula is used:

If necessary to return this fiscal collecting it must be kept in mind that only the nonresident of the EU or the citizen of the European Union on condition of presence of the extension of the payer of the VAT at it can carry out this procedure.

As for a zero rate, the law provided release from a tax burden of insurance agents and doctors, including those which work in a segment of nonconventional medicine and also veterinarians.

Besides the VAT the accountant has to include in the report of the bill which was made out firm for the same period. If the firm exposes the accounts more, than receives from other companies, in that case in FNU it is necessary to list only a difference in the VAT. Otherwise the difference will be transferred by internal revenue service into the account of your company.

Besides, in Germany there are following types of tax:

More than 40% of fiscal means come to the budget of Germany from payment of the VAT.

All goods which are imported because of borders of the European Union are subject to VAT liability. Besides, this fiscal collecting is raised from the paid services provided to the third parties.

The system of collection of obligatory state contributions to Germany is designed to develop market mechanisms and to stimulate economic growth. Important characteristic of capacity of the country is the aspiration of the state to decrease in a fiscal burden, support of small business and also attraction of both internal, and foreign investments.

Defaulters of this contribution to the state budget of Germany are threatened by strict sanctions. The first violation attracts a penalty, and repeated cases usually come to an end with detailed check of activity of the enterprise. Untimely submission of tax declarations occur, as a rule, because of banal oversight. Not to allow it, experts recommend at the initial stage of work of firm while the number of accounts and profit are not so high to resort to services of tax consultants. In time sending the necessary documentation, the businessman beginner will avoid unpleasant consequences. There is also an option of cooperation with the outsourcing companies & #8211; they estimate the services for the new organization approximately at 200А/month

Summing up the results, it is possible to draw a conclusion that the mechanism of a tax system of Germany is rather difficult. At the same time only scrupulous observance of the tax law will allow to win the companies the reputation deserving respect. Not to do serious mistakes at the very beginning of the business activity, it is worth studying rules of maintaining reporting documentation attentively. Besides, experts recommend to businessmen beginners to use services of experienced experts in the sphere of taxation.

We will note that the possibility of VAT refund is very popular with fans of foreign shopping.

We will give an example of calculation. Let unit of the imported products specified in the customs declaration be equal to 15 euros, at the same time it is not assessed with an excise. In total 10000 units of these goods are delivered. The STP parameter equals 0,15% of the total cost of a consignment of goods. Let's substitute these values in a formula and at a base interest rate we will receive:

However without any exception it was not: the buyer of the vehicle pays VAT in Germany (the abbreviation of VAT is formed from the English phrase Value-Added Tax that in translation into Russian designates a value added tax).

The VAT rate in Germany can have the following values:

The tax at the general rate is levied in all other cases including upon purchase of the real estate of any kind: apartments in the multi-storey building, a private cottage, an allotment.

However there are transactions at which commission the tax nevertheless should be paid. For example, if the goods are bought through an Internet auction. To save, some buyers try to carry out operation bypassing trading floor, having agreed directly with the seller about non-inclusion of the VAT in the final price of goods. However such scheme is accompanied by certain risks to which the buyer is exposed.

The nonresident of Germany who spent funds for payment of a value added tax can return them. A responsible person for a refund is the seller of goods. Therefore not to face additional problems, sellers ceased to add the VAT to the total cost of the products sold by them. It saved buyers from the additional efforts connected with return of money, & #8211; they just pay less.

According to the legislation of Germany in the tax sphere, monthly submission of preliminary declarations VAT is imputed to the new companies. And it needs to be done within 2 years from the moment of registration.

In case of application of the lowered rate size VAT will be:

Taxation in Germany provides payment of 45 types of tax. It is possible to carry to number of the most significant fiscal collecting:

When exporting products the zero VAT rate in most cases is established. This rule not only in relation to exported goods, but also to services works. For example, the resident of Germany who developed the software by request of the company from other country has the right not to pay this fiscal collecting from the reward earned for this work. Thus, the zero VAT rate when exporting is designed to stimulate export of the German goods and services in Germany out of borders of the state.

Conditions of payment of a tax on a reduced rate extend to the companies specializing in passenger traffic, the enterprises of a public catering and hotel. Individual values of this parameter - 10,7% and 5,5% respectively work for foresters and farmers.

Vnds = (15„10000+ 15„10000„0,0015) „0,19 =28500 euros.

Taxes on the carried-out transactions and consumption are conditionally subdivided into 2 views: The VAT and a tax on the acquired property. The rate of the last is established by the federal authorities individually and varies in the range of 3,5 - 6,5 percent. For example, it is in Berlin at the level of 6%. The highest rates are established in lands Northern Rhine-Westphalia (capital of Dьsseldorf), Schleswig-Holstein (capital of Kiel), Brandenburg (capital of Potsdam) and Saar (capital of Saarbruecken).