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Hallo,

ich habe folgenden Sachverhalt abzuklären und bitte um Hilfe:

Eine Unternehmerin bewirtschaftet eine Alm und hat einen Kellner angestellt, der ständig dort wohnt (in einem kleinen Zimmer, kleiner als 30m²) und auch seinen Hauptwohnsitz da gemeldet hat. Er hat also Kost und Logis frei.

Muss ich nun die € 196,20 für freie Kost und Logis sv- und lst-pflichtig abrechnen?


SG Magdalena

Liebe Kollegen!

Ein Handelsvertreter in Österreich erhält von Deutschland eine Provision. Ist dies als Reverse-Charge in der USt zu versteuern?
Er kauft dann die Waren von dem deutschen Unternehmen ein und verkauft sie in Österreich und fakturiert sie dann mit dem Namen des deutschen Unternehmens.

Bin momentan ein bisschen verwirrt, was die USt betrifft.
Vielen DAnk für eure Hilfe!
Petra

Ferngecoachter Personalverrechnungskurs mit wenigen Präsenzphasetagen am BFI Linz - Außenstelle Traun


https://www.bfi-ooe.at/de/kurssuche/erweiterte-kurssuche/2018l-tr422001.html?xtxsearchselecthit=1

Ferngecoachter Personalverrechnungskurs mit wenigen Präsenzphasetagen am BFI Linz - Außenstelle Traun

https://www.bfi-ooe.at/de/kurssuche/erweiterte-kurssuche/2018l-tr422001.html?xtxsearchselecthit=1

Ich trage mich mit dem Gedanken in meinem Blog auf meiner Homepage Informationen über Buchhaltung und steuerliche Themen zu veröffentlichen.
Z.B. auch zu den Themen Arbeitnehmerveranlagung, Sonderausgaben, außergewöhnliche Belastungen, steuerliche MWR,..

Auch könnte ich mir vorstellen, bei einem Versammlung des örtlichen Siedlervereins darüber zu sprechen.

Doch darf ich das als Bilanzbuchhalter überhaupt, oder überschreitet das meine Befugnisse? 

Für entsprechende Hinweise wäre ich dankbar.