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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.
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alle betrieblichen oder beruflichen Aufwendungen immer nachgewiesen werden müssen. Es kann allerdings vorkommen, dass ein solcher Beleg nimmer
vorhanden ist. Beispielsweise kann er auf einer Geschäftsreise schlichtweg verloren worden sein. Durchaus
üblich und erlaubt ist ein solcher Eigenbeleg hingegen bei kleineren Ausgaben wie etwa Trinkgeldern oder Münzgeld für den Kopierer.
Zumal 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 nach den Gesetzen der Logik
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 erklärlich.
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 ankommen können. Häufig genutzt werden Eigenbelege, um für eines
Geschäftsessens bezahltes Trinkgeld zu quittieren. Denn
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Der Neugierige hält sie für naheliegend – doch der Sammler wundert sich.
Es geht grob Frage nach der Anzahl: Wie viele Uhren besitzen Sie/Du denn?
Selbst jene, die vielleicht eine konkrete Zahl im
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die Seele besonders ansprechende und vor Traditionen und Mythen strotzende
Handwerkskunst. Der Wert einer solchen Sammlung lässt sich nicht
in Zahlen ausdrücken. George Bamford, britischer Customizer
von hochwertigen Uhren und selber ein „Collector at Large”, vergleicht stattdessen seinen Weg mit dem von Alice im Wunderland, die einem Kaninchen in dessen Bau folgt und dadurch immer tiefer und weiter in unbekannte Welten vordringt. Es geht vielmehr um die Erfahrungen und Erlebnisse, die jeder Sammler auf seiner persönlichen Uhrenreise macht. Um die Jagd, die dann zum Sammeln gehört, denn selbst wenn einer „FAST alle” hat, dann gibt es garantiert
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