Preparation of approval of VAT filing 2024

Hello,

with this message, I’d like to inform the board and the community that we will soon start the formal vote for approval of the VAT filing 2024.

While the official deadline for the filing (when supported with a tax consultant, as in the case of TDF) is by the end of February next year, that would fall into the term of the next board. I consider it good habit to deal with those matters during one’s own term, when possible, and therefore propose to do the VAT filing already now, as the majority of that fiscal year falls into the current board’s term.

For the not-for-profit part, TDF has to pay VAT, but can’t claim/deduct it. For offers and invoices, we always have to factor in the gross sum for our budget, not the net sum. For most of the services we render, 19% VAT apply currently. For services rendered from countries other than Germany, that happens via “VAT reverse charge” or comparable principles.

TDF does monthly VAT filings. The deadline is always the 10th of the month after the next (e.g. the January VAT filing is due by March 10). This extended deadline (“Dauerfristverlängerung”) is granted only if you are a reliable taxpayer, otherwise it is shortened by one month, i.e. the 10th of the following month.

We have to also file an annual VAT declaration, which is what this posting is about.

The filing as prepared by our tax consultant has been shared now with the board (Nextcloud folder TDF Board → Budget 2025). In total, four files are relevant for the VAT filing:

  • the query of all monthly VAT filings done in 2024 (“Abfrageergebnis Sollstellungen”), including the “special prepayment” (“Sondervorauszahlung”) for the extended deadline (“Dauerfristverlängerung”)
  • the actual tax returns/VAT filing form (“Umsatzsteuererklärung”)
  • a spreadsheet with explanations how the sums have been calculated
  • the accounting ledgers

For the curious: In 2024, TDF paid a total of 98.000 € via the VAT reverse charge system, excluding VAT paid in Germany.

I’ve also created non-binding DeepL translations for the board’s convenience for all documents except the accounting ledgers, due to privacy concerns and as the line items are unlikely to be translatable.

The vote will be similar to what was done last time:

  • The board approves all of the aforementioned documents in their German version
  • The board authorizes Florian to confirm all above filings and the explanatory documents towards the tax advisor on behalf of TDF
  • The board authorizes the tax advisor to file all of the above with the Berlin tax office, on behalf of TDF
  • The board authorizes any two board members to sign the documents on paper and send them to the tax advisor, if needed, both on behalf of TDF (While the filings will be initially done electronically, tax advise also subsequently needs a signature on paper by board members.)
  • The board authorizes Florian to communicate this vote result, in case it is approved, to the tax advisor

I have one question for the tax consultant. When this is clarified, we can start the vote. When the vote starts, it will run for the usual 72h. I plan to start the vote early next week.

Florian

To visualize things even better, I tried to find examples of the documents and forms to file. Publishing ours would reveal too much personal data about suppliers, so I skip that for now until I have some time to properly redact the PDFs.

What I found online as template is the actual VAT declaration, which looks like this: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2023-11-06-muster-der-umsatzsteuererklaerung-2024.pdf?__blob=publicationFile&v=1

My question was around the FOSDEM t-shirt sales in 2024. It was clarified on the phone, and no change to the filing form seems necessary.

From my side, the vote can be started. I will do so unless I hear further questions in the next two days.

To avoid to have a vote running over a weekend, and to give everyone time for last checks, I will start this vote next Monday. It will then run for 72 hours.

There will likely be other votes started on Monday that relate to the fiscal year 2024, not only one.