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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, dass ein solcher Beleg nicht mehr vorhanden ist.
Beispielsweise kann er auf einer Geschäftsreise schlichtweg verloren worden sein. Durchaus üblich und erlaubt ist
ein solcher Eigenbeleg hingegen bei kleineren Ausgaben exemplarisch Trinkgeldern oder Münzgeld für
den Kopierer. Im Übrigen muss genau belegt werden, wie der Preis zustande gekommen ist.
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 nicht vorstellbar, 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 nachvollziehbar.
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 ein Flop sein können. Häufig genutzt werden Eigenbelege, um im Rahmen eines Geschäftsessens bezahltes Trinkgeld zu
quittieren. Denn dieses wird meist nicht auf der eigentlichen Rechnung des Restaurants ausgewiesen.
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Too cool!
I’m truly enjoying the design and layout of your website.
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Link exchange is nothing else however it is only placing the other person’s blog link
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similar for you.
I was curious if you ever thought of changing the layout of
your site? Its very well written; I love what youve got to say.
But maybe you could a little more in the way of content
so people could connect with it better. Youve got an awful lot of
text for only having 1 or two images. Maybe you could space it out better?
At this time it sounds like BlogEngine is the best blogging platform available right now.
(from what I’ve read) Is that what you are using on your
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Thank you a bunch for sharing this with all folks you really
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Kindly also visit my web site =). We could have a link change agreement between us
With havin so much content do you ever run into any problems of plagorism
or copyright infringement? My blog has a lot of completely unique content I’ve either created myself or outsourced but it looks like a lot of it is popping it up
all over the web without my agreement. Do you know any techniques to help protect against content from being ripped off?
I’d truly appreciate it.
Hi there just wanted to give you a quick heads up and let you know a few
of the pictures aren’t loading properly. I’m not sure why but
I think its a linking issue. I’ve tried it in two different browsers and both show the same results.
I enjoy what you guys tend to be up too. This sort of clever work and exposure!
Keep up the terrific works guys I’ve added you guys to my
personal blogroll.
Excellent goods from you, man. I’ve understand your stuff previous to
and you are just extremely great. I actually like what
you have acquired here, certainly like what you’re saying
and the way in which you say it. You make it entertaining and you still
care for to keep it smart. I cant wait to read much more from you.
This is actually a tremendous website.
Just wish to say your article is as amazing. The clearness for
your put up is simply spectacular and i could think you are an expert
in this subject. Fine together with your permission allow me to clutch your feed
to stay up to date with drawing close post.
Thank you 1,000,000 and please continue the enjoyable work.
What i don’t understood is in reality how you’re no longer
actually much more smartly-appreciated than you might be right now.
You are very intelligent. You already know thus significantly in terms of this topic, produced me in my opinion imagine it
from numerous varied angles. Its like men and women aren’t
interested except it is one thing to do with Woman gaga!
Your personal stuffs excellent. All the time care for it up!
Hi there would you mind stating which blog platform you’re working with?
I’m going to start my own blog soon but I’m having a tough time deciding between BlogEngine/Wordpress/B2evolution and Drupal.
The reason I ask is because your layout seems different then most blogs and I’m looking for
something unique. P.S My apologies for getting off-topic but I had to ask!
Hi there! I’m at work surfing around your blog from my new iphone 4!
Just wanted to say I love reading your blog and look forward to all your posts!
Keep up the great work!
Nice post. I learn something new and challenging on websites I stumbleupon everyday.
It will always be exciting to read articles from other authors
and use a little something from their websites.
Can I simply just say what a comfort to discover an individual who
really knows what they are discussing over the internet.
You certainly know how to bring an issue to light and make it important.
More and more people really need to read this and understand this side of the story.
I was surprised that you are not more popular because you certainly have the gift.
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Hello there! This is my first visit to your blog!
We are a group of volunteers and starting a new project
in a community in the same niche. Your blog provided us valuable information to work
on. You have done a marvellous job!
hey there and thank you for your information – I have definitely picked
up something new from right here. I did however expertise several technical issues using this web site, as I experienced
to reload the site lots of times previous to I could get
it to load correctly. I had been wondering if your hosting is OK?
Not that I’m complaining, but sluggish loading instances times will very
frequently affect your placement in google and can damage your quality score if advertising and marketing with Adwords.
Anyway I’m adding this RSS to my e-mail and can look out for a lot
more of your respective exciting content. Ensure
that you update this again soon.
My partner and I stumbled over here by a different web page and thought I may as well
check things out. I like what I see so now i’m following you.
Look forward to exploring your web page again.
I’m not that much of a online reader to be honest but your blogs really nice, keep
it up! I’ll go ahead and bookmark your site to come back later.
All the best
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, dass ein solcher Beleg nicht mehr vorhanden ist.
Beispielsweise kann er auf einer Geschäftsreise schlichtweg verloren worden sein. Durchaus üblich und erlaubt ist
ein solcher Eigenbeleg hingegen bei kleineren Ausgaben exemplarisch Trinkgeldern oder Münzgeld für
den Kopierer. Im Übrigen muss genau belegt werden, wie der Preis zustande gekommen ist.
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 nicht vorstellbar, 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 nachvollziehbar.
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 ein Flop sein können. Häufig genutzt werden Eigenbelege, um im Rahmen eines Geschäftsessens bezahltes Trinkgeld zu
quittieren. Denn dieses wird meist nicht auf der eigentlichen Rechnung des Restaurants ausgewiesen.
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This design is incredible! You certainly know how to keep a reader amused.
Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Wonderful
job. I really enjoyed what you had to say, and more than that, how you presented it.
Too cool!
Great post.
I’m truly enjoying the design and layout of your website.
It’s a very easy on the eyes which makes it much more pleasant for me to come here and visit more often. Did you hire
out a designer to create your theme? Outstanding work!
Link exchange is nothing else however it is only placing the other person’s blog link
on your page at appropriate place and other person will also do
similar for you.
I was curious if you ever thought of changing the layout of
your site? Its very well written; I love what youve got to say.
But maybe you could a little more in the way of content
so people could connect with it better. Youve got an awful lot of
text for only having 1 or two images. Maybe you could space it out better?
This paragraph will assist the internet users for building up new blog or even a
weblog from start to end.
At this time it sounds like BlogEngine is the best blogging platform available right now.
(from what I’ve read) Is that what you are using on your
blog?
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Thanks a lot!
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