Starbucks fanatics, be sure and check your local stores for clearances on many of the Starbucks items. Find me on Instagram to see other items.
TARGET STARBUCKS CAFE: STARBUCKS TUMBLER
Starbucks fanatics, be sure and check your local stores for clearances on many of the Starbucks items. Find me on Instagram to see other items.
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Bei Eigenbelegen handelt es sich um Belege, die von einem
Unternehmen selbst erstellt wurden. Wenn ein Unternehmen also Waren an an anderes Unternehmen verkauft und
für diesen Verkauf eine Rechnung erstellt, handelt es sich dabei um einen Eigenbeleg.
Konkret muss der Steuerpflichtige Quittungen oder
Rechnungen vorlegen können, andernfalls kann keine steuerliche Absetzung erfolgen. Im
Steuerrecht gilt der Grundsatz, dass alle betrieblichen oder beruflichen Aufwendungen immer nachgewiesen werden müssen. Es kann allerdings vorkommen,
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Geschäftsreise schlichtweg verloren worden sein. Durchaus üblich und erlaubt ist ein solcher Eigenbeleg hingegen bei kleineren Ausgaben sagen wir
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Dann können Eigenbelege als absolute Notlösung genutzt
werden, die teilweise vom Finanzamt anerkannt werden. Beispielsweise kann die Preisliste eines Restaurants beigelegt werden. Sollte das
Finanzamt den Eigenbeleg dann anerkennen, so ist ein Vorsteuerabzug rein logisch
unmöglich, weil hierfür immer eine ordentliche Rechnung ausgestellt werden muss.
Auch der Grund für die Ausstellung des Eigenbelegs muss angegeben werden.
Sollte der Steuerpflichtige mit seinem Eigenbeleg die oben genannten Anforderungen erfüllen, so stellt dies noch keine Garantie für die Absetzbarkeit der Aufwendung dar.
Neben den notwendigen Pflichtangaben muss das Finanzamt die
Betriebsausgabe der Höhe nach es verwundert nicht. Zudem sieht das Finanzamt eine Höchstgrenze von 150 Euro für die Absetzbarkeit bei Eigenbelegen vor.
Damit kommt die Grenze derjenigen von Kleinbetragsrechnungen gleich.
Zudem muss es sich bei der Aufwendung wirklich um einen Geschäftsvorfall handeln, Unternehmer können nicht einfach den Einkauf beim Bäcker absetzen. Beide Belege weisen nur minimale Eckdaten zum jeweiligen Geschäftsvorfall auf,
weshalb größere Summen nicht akzeptiert werden können. Häufig genutzt werden Eigenbelege, um unter Kontrolle bleiben eines Geschäftsessens bezahltes
Trinkgeld zu quittieren. Denn dieses wird meist nicht auf der eigentlichen Rechnung des Restaurants
ausgewiesen.
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