Every entrepreneur and business start-up must submit a sales tax return to the tax office at regular intervals. The only exceptions are those people who make use of the small business regulation or who are exempt from sales tax for other reasons.
Even if it is not always easy to grasp all the laws that go along with the advance VAT return, every self-employed person should familiarize himself with it.
This is the only way to avoid possible disadvantages that could be the result of a late or incorrect VAT return.
The purpose of the advance VAT return
Although sales tax is an annual tax, the state insists that the entrepreneur submits the sales tax return either quarterly or monthly.
- In this way, the risk of payment default on the part of the entrepreneur, which would be very high if sales tax had to be paid once a year, should