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Ein Eigenbeleg stellt einen Ersatz für Originalrechnungen oder -Quittungen dar, er wird vom Rechnungssteller
selbst und ohne externen Wirtschaftsbeteiligten erstellt.
Der Eigenbeleg kann allerdings nicht für einen Vorsteuerabzug im einsatz sein.
Eigenbelege können erstellt werden, wenn Rechnungen zu dem bestimmten Geschäftsvorfall, der dem
Finanzamt belegt werden muss, verschwunden sind beziehungsweise nicht ausgestellt wurden. Notwendigkeit des Eigenbeleg: Keine Buchung ohne Beleg!
Grundsätzlich gilt laut den GoB (Grundsätzen ordnungsgemäßer Buchhaltung):
Ohne Rechnung oder Belege ist keine kaufmännische Buchung
möglich. Darunter fallen beispielsweise Lohnlisten oder Materialentnahmescheine.
Ein Beleg, der vom Unternehmen selbst ohne externe Wirtschaftsbeteiligter erstellt wird,
wird als Eigenbeleg bezeichnet. Sind Faktura und Rechnung eigentlich dasselbe?
Bei Rechnungsbelegen wird zwischen internen und externen Belegen unterschieden. Im Billomat Magazin haben wir dir viele wissenswerter Fakten zusammengestellt.
Für beide können notfalls Eigenbelege erstellt werden. Da keine
externe Wirtschaftsbeteiligter an der Belegerstellung beteiligt ist, handelt es sich um einen Eigenbeleg.
Interne Belege oder Eigenbelege werden im
Unternehmen von bevollmächtigten Personen erstellt, um innerbetriebliche Geschäftsvorgänge nachvollziehbar
möglich. Darunter fallen beispielsweise Lohnlisten oder Materialentnahmescheine.
Externe Belege oder Fremdbelege von Servicedienstleistern oder Lieferanten erstellt
und gelangen von außen ins Unternehmen.
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