Umsatzsteuerheft
Hamburg
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99102045000000
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Typ 2a
Inhalt
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Exemption from keeping the VAT booklet</div> (Synonym), <div lang="en-x-mtfrom-de">Travel business card</div> (Synonym), <div lang="en-x-mtfrom-de">Outpatient trade - VAT booklet</div> (Synonym), <div lang="en-x-mtfrom-de">VAT booklet, consisting</div> (Synonym), <div lang="en-x-mtfrom-de">Extend the VAT booklet</div> (Synonym)
Fachlich freigegeben am
nicht vorhanden
Fachlich freigegeben durch
nicht vorhanden
Section 22 (5) of the Sales Tax Act and Section 68 of the Sales Tax Implementation Ordinance
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.
- Identity card or passport with confirmation of registration as proof of residence in Hamburg
- Travel trade card if required (see links)
- Residence in Hamburg
- Personal appearance of the applicant
- Company already registered with the tax office. For newly founded companies see links
The sales tax booklet is generally issued in Hamburg by the start-up office of the Hamburg-Hansa tax office.
An exemption from the obligation to keep the sales tax book applies to entrepreneurs who:
- operate a commercial branch in Germany and properly comply with the recording obligations or
- run an online business or
- deal in newspapers and magazines or
- are required by law to keep books or keep books voluntarily.
The examination and extension of issued sales tax books takes place either during normal office hours in the information and acceptance office of the Hamburg-Hansa tax office or by post in the assessment district responsible for itinerant traders.
In principle, an itinerant trade license is also required to operate an itinerant trade (except for trade at weekly markets).
(see links).