You regularly have different types of sales, but how can you record them?
In the table below you can find some examples of common revenue types and related categories*:
Your revenues | Bookkeeping and VAT category | Details |
German revenue | Income (Germany)
| - |
Tax-exempt revenue (§ 4 No. 2 to 7 UStG) | Income (Germany)
| - |
Tax-exempt revenue (§ 4 Nr. 8 ff. UStG) | Income (Germany)
| - |
Other services to entrepreneurs (B2B) within the EU | Income (EU)
| - |
Deliveries to entrepreneurs (B2B) within the EU, intra-community deliveries | Income (EU)
| - |
Export deliveries | Income (international)
| - |
Services outside Europe | Income (international)
| - |
Revenue according to § 13b para. 5 UStG | Construction revenue
| - |
Revenue as a small business | Revenue small business | There is no VAT calculated |
Electronic services provided within the EU to non-entrepreneurs (as a small business) | Electr. service EU (B2C) SB
| Up to 10.000,00 € per year |
Electronic services provided within the EU to non-entrepreneurs | Electr. service EU (B2C)
| Up to 10.000,00 € per year |
Free value delivery (net) | Free value delivery (net)
| In this category, the net amount must be recorded. The VAT will be calculated on it. This category can be entered only for external transactions. |
Free value service (net) | Free value service (net)
| In this category, the net amount must be recorded. The VAT will be calculated on it. This category can be entered only for external transactions. |
Photovoltaic (from 2022) | Income (only VAT)
| Only the VAT is included in the recorded transaction amount |
Photovoltaic (Usage) | Free value delivery PV 19% (net)
| In this category, the net amount must be recorded. The VAT will be calculated on it.
This category can be entered only for external transactions.
Only the VAT will be taken into account in the recorded transaction amount. |
* These are recommendations only. We do not guarantee the accuracy.