Request sales tax book
Entrepreneurs who run a travel business must apply for a VAT booklet before theyapply to the competent authority before starting the activity.
Description
Entrepreneurs who sell their goods in Germany at markets, on public streets or from door to door, i.e. who operate a so-called itinerant trade (ambulant trade) in accordance with Section 22 (5) of the German Value Added Tax Act , are obliged to keep a VAT booklet in accordance with the officially prescribed form and to record their sales and input tax there.
Competent office
not specified
Contact point
nicht angegeben
Contact person
Finanzamt Verden (Aller)
Address
address
Bremer Str 4
27283 Verden (Aller)
Opening hours
Contact
e-mail: Poststelle@fa-ver.niedersachsen.de
telephone: 04231 919-0
telephone: 04231 919-0(Mo. 08:00 - 15:00 Uhr Di. 08:00 - 15:00 Uhr Mi. 08:00 - 15:00 Uhr Do. 08:00 - 17:00 Uhr Fr. 08:00 - 12:00 Uhr)
Forms
nicht angegeben
Prerequisites
- Residence in Germany
- Personal appearance at the time of application
Basis for legal action
Legal remedy
nicht angegeben
Procedure
You must apply to the competent authority for the VAT booklet to be issued.
Processing time
nicht angegeben
Notes (specifics)
An exemption from the obligation to keep VAT records applies to entrepreneurs who:
- operate a commercial establishment in Germany and properly comply with the record-keeping requirements, or
- are taxed on their sales according to the average rates for agricultural and forestry businesses or
- trade in newspapers and magazines or
- are required by law to keep books or keep books voluntarily
Unterstützende Institutionen
not specified
Welche Dokumente resultieren aus dieser Leistung?
not specified
Area of validity
Lower Saxony
Official approval
Officially approved by Bavarian State Ministry of Finance and Community on 14.10.2020
Keywords
Tax office, Travel trade card, Tax office, Travel trade card, Basic recording, Obligation to keep records, Exercise of trade, Outpatient business