Since 01/01/2020, the obligation to issue receipts has been in effect for every entrepreneur who uses an electronic recording system. electronic recording systems are electronic or computerized cash register systems. From 01/01/2020 to 09/30/2020 ...
In principle, no receipts or separate statements have to be submitted with the tax return. However, the receipts must be kept for any queries from the tax office. If, for example, expenses are incurred for the first time, it may be necessary to ...
A trade requiring supervision according to § 38 GewO (also called trust trade) is, for example, motor vehicle trade, travel agencies, key services, trade in high-quality second-hand goods and consumer goods, marriage brokerage, trade in precious ...
