Die Einnahmen-Überschussrechnung (§ 4 Abs. 3 EStG) ist die einfachste Art der Gewinnermittlung. Dabei werden die Betriebseinnahmen den Betriebsausgaben gegenüber gestellt. Das Ergebnis ist der steuerliche Gewinn oder der Verlust. Hier erfahren Sie die Grundlagen der Einnahmen-Überschussrechnung.

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1. Wer zur Einnahmen-Überschussrechnung berechtigt ist

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NEU: Anhebung der Grenzen ab 2016

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Voraussetzung für die EÜR: Keine Buchführungspflicht nach HGB

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Was wird bei Ermittlung der Umsatz- und Gewinngrenze alles miterfasst?

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Wenn Sie Umsatz- oder Gewinngrenze überschreiten?

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Wahl der Einnahmen-Überschussrechnung auch nachträglich möglich

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2. Wie die Einnahmen-Überschussrechnung funktioniert

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Xxxxxxx Xxx xxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxx Xxxxxxxx xxxxx xxxx Xxx xxxxxx xxxxx xxxxxxxxxxxx, xxxxxx xxx xx xxxx xxxxxxx. Xxxxx Xxx xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxx xxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXXxXX xxxx X. xxxxx.

Welche Aufzeichnungen sind erforderlich?

Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xx Xxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxx xxx. "XxxxxxxxXxxxxxxxXxxxxxx" xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxx xxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxx xxxxxxxxx xxxxxx xxxx.

XXXXXXXXX: Xxx xxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxx Xxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxx Xxxxx Xxx Xxxx Xxxxxx xxxxxxx xxx Xxxx Xxxxxx xxxxxxxxx, xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxxx XXxXxxxxxxxx: Xx xxxxxxxxx xxxxx xxxx Xxxxxxx xxxxx xxxx.

Xxx xxxxxxx xx xxxxx, xxxxx xxxxxxxx Xxxxxx "Xxxxxxxxxxxxxxxxx" xxx "Xxxxxxxxxxxxxxxx" xx xxxxxx. Xxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx "Xxxxxx XxxX" xxxxxx xxxxxx Xxxxx xx.

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Xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx:

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Xxxxxxxxx xxx Xxxxxxxx

Xxxxx xxxxxxx Xxx xxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx "xxxxxxx Xxxxxxxxxxxx" xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxx xxx xxxxxxxxx x.xxx XXX xxx x Xxx. xx Xxxx x XXxXx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

Gliederung der Einnahmen-Überschussrechnung

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3. Die Einkommensteuererklärung

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxx xxxxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxx

  • xxx Xxxxxxxxxxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxxxxxx xx xx XXxX,
  • xxx Xxxxxxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx XXxX,
  • xxx Xxxxx xxx Xxxxxxxxx "Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx" xxxxxxx xxxx xx, xxx XXxX.

Xxx Xxxxxx xxxx Xxxxxxx, xxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxxxx Xxx xx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx

  • xxx Xxxxxxxxxxxxxxxxx xx xxx "Xxxxxx X",
  • xxx Xxxxxxxxxxxx xx xxx "Xxxxxx X",
  • xxx Xxxxx xxx Xxxxxxxxx xx xxx "Xxxxxx X".

XXXXXXXXX: Xx xxx xxxxxxx Xxxxxxx xxxx xx xxxxxxxx, xx xxx Xxxxxxx xxx xxxx Xxxxx xxxxxxxxxxxx, xxxxxxxx xxx Xxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx "Xxxxxx XxxX".

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxx x xx Xxxxxxxxx xx Xxxxxxxxxxxxx x Xxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxx xxxx xxx Xxxxx xxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx, x. X. xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxx xxx xxxxxxx xx xx xxxxx Xxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxxxx xxxxx Xxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, x.x. xx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xx xxxxxxxx xxx. Xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx, xxxxxxxx xxxx xxxx Xxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxx Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx.

Xxx "Xxxxxx X" xxx "Xxxxxx X" xxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxxxx.

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  • Xx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx XxxXx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx.
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  • Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx! Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxxxxxxx xxxxXxxxxxxxxxxxxxx: Xx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

4. Die "Anlage EÜR"

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx Xxx. x xxx xx xx Xxx. xx XXxXXx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxx "Xxxxxx XxxX" xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xx xxx "Xxxxxx XxxX" xxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx x xxx xxxxx xxxxxxx xxxx xxxxxxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXXXX: Xx xxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx "Xxxxxx XxxX" xx xxxxxxxxxxx, xxxxx Xxx xx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxxx Xxxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxx xx xxxxxxx Xxx xxxxx xxxx xxxxxxxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxxx.

XXXXXXXXXX: Xxxxxx Xxx Xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx "Xxxxxx XxxX" xxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx XXx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx "Xxxxxx XxxX" xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxXx xx.

Keine Freigrenze mehr für Verzicht auf elektronische Übermittlung

Xxxxx xxxx Xxxxxx xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx "Xxxxxx XxxX" x xxxxxxxxxxxxx. Xxx xxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

  • Xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxxxxxxx xxx xx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xXxxXxx. Xxxxxxx xxx xx.xx.xxxxx XX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.
  • Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx "Xxxxxx XXX" xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx xxx xxxx xxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxxxxxxxxxxxx.

XXXXXXX: Xx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xx.xxx XXX xxxxxxxx xxx xxxxxxxxxxx "Xxxxxx XXX" xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx "Xxxxxx XxxX" xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXX xxx xx.x.xxxxx.

XXXXXXXXX: Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxx "xxxxxxxxxx Xxxxxxx" xxxx xxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx xx xxx Xxx. x XXxXx xx xx Xxx. x Xxxx x XXxXx xx xxx Xxxx x XxxXxXx. Xx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXx: Xxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx.

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Xxxxxxx Xxxxx: Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx: Xx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

Pflicht zum Ausfüllen des amtlichen Formulars rechtmäßig

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxx "Xxxxxx XxxX" xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx. Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxx Xxxxxx xxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx.

5. Einnahmen-Überschussrechnung bei Freiberuflern und Selbstständigen

Xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx:

Xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxx xxx XxxX xxxxx xxxxxxxx, xxxx xxxx xx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxx. Xxxxx xxxxxxxx xxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx Xxxxxxxx, xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx.

Xxxxxxx xxx xxxx xxx Xxxxx: Xxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx

Xxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xx xx xx Xxx. x XXxX xxxxxxxxxxx xxxx. Xxxxx Xxxxxx xxxxxx xxxx Xxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx. Xx xxxx xxxx xxx xx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxx xxxxxxx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.

xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx, xxxxxxxx xxxx

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  • Xxxxxxxxxx: xxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx.
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  • Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxx.
  • Xxxxxxxxxxxx: Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxxxx.

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  • Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, XXXxXxxxxxx, Xxxxxxxxxxxxxxxxxxx.
  • XxxxxxxxxXxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXXX X xxxxx, XXXX X xxxxxx.

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6. Besonderheiten bezüglich der Umsatzsteuer-Voranmeldung

Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxx xxx xx. Xxxxxx xxxx xx xxxxxxx. Xxx Xxxxx xxx, xxxxxxx Xxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx Xxx. x XXxXx.

  • Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxx, xxxx xxx Xxxxxxx xxx xxx xx. Xxxxxx xxx xxxxx Xxxxxx xxxxxxx xxx. Xxxx xxx XXxxXxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx, xxx xxx Xxxxxxx xxxxxxxxx xxx xx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx xxxx, xx xxx xxx xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxx xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xx Xxxxx "xxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx". Xxxx xxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxx xxxx xxx xx.x.xxxx xxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx.

Xxx xxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxx xxxx xx Xxxxx xxxx xxx xxxx xxx xxxxxxxxxx xxxxxx xx xxxxxx

  • Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx x xxx xxx xxx xxx xx. Xxxxxx xxxx xxx xxx Xxx. x XXx.
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