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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.
Zum Überfluss 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 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 verständlich.
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,
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Youve got an awful lot of text for only having one or two images.
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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.
Zum Überfluss 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 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 verständlich.
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,
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