Income surplus calculation

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The income surplus calculation (EÜR, Germany) or income-expenditure calculation (I / O calculation, Austria) is a simplified, legally prescribed profit determination method . The profit is calculated as the excess of operating income over operating expenses .

Both in Germany and Austria, the legal basis is Section 4 (3) of the respective Income Tax Act (EStG). In allusion to the legal basis, the income surplus calculation is therefore also called the 4/3 calculation . Sections 140 et seq. AO apply to the specific design of how the winnings are to be determined ; in particular § 158 .

Entitled to the income surplus calculation

Section 4 (3) of the Income Tax Act regulates that taxpayers can determine their profit as per income statement, provided that they are not required by law to keep books andto makeregular financial statements . However, this right to vote must be clearly exercised. Estimates must be made without such a declaration in accordance with Section 4 (1) EStG. In addition to small businesses, the income surplus calculators include, in particular, the liberal professions , the latter regardless of the level of profit or turnover. But here too the right to vote must be clearly exercised.

Record keeping

There is no need to keep a cash book. However, it is necessary to keep the records according to § 22 UStG . This means that it must be individual recordings. The mere collection of documents without a written chronological list is not sufficient. Just as little is the recording of only one total amount as a daily solution, as is the case with the open cash register. Each individual recording obligation logically excludes the retrograde recording of only one sum in the cash report. With a cash report alone, the records of the daily solution as a sum cannot be checked - as is necessary. But that would be incompatible with the constitutionally required verification principle. Commercial entrepreneurs must also observe the obligations according to § 143 , § 144 AO for deliveries to commercial customers. This is supplemented by the recording obligations for a goods receipt book that may have to be kept. In addition, the records according to the Money Laundering Act generally apply. In fact, due to § 22 UStG, at least in cash-intensive businesses with different tax rates, individual recording by means of a cash register or by specific written records (i.e. not just by collecting receipts) is mandatory in order to maintain the presumption of proper cash management according to § 158 AO. If a cash register is used, a cash book is mandatory. This also applies to large cash-intensive companies that are required to keep accounts.

Retention requirements

All receipts and operating expenses must be retained. This also includes private deposits and withdrawals. This also applies to input tax and the outgoing invoices. If this does not happen, the storage obligations are violated and the presumption of § 158 AO does not apply. There is no need to keep a cash book. However, this makes sense for cash-intensive businesses. A business till is mandatory for cash-intensive businesses.

Inflow and outflow principle

A special feature of this profit determination method is the inflow and outflow principle : only the income or expenses are to be taken into account that were received or paid in the corresponding financial year . Changes in inventory are not taken into account. This means that there is no period-based profit determination , which is the main difference to the comparison of business assets (profit determination according to § 4 Paragraph 1, § 5 Paragraph 1 EStG). An exception is the allocation of regularly recurring income or expenditure at the turn of the year, if these flow in or out about 10 days before or after the turn of the year ( Section 11 EStG (D) or Section 19 EStG (A)). Investments in movable fixed assets can only be deducted as an expense to reduce profit in the amount of the permissible depreciation .

Apart from blanket methods such as tonnage profit determination or the general profit determination for farmers and foresters, the income surplus calculation is the simplest way of determining profit. However, this should not hide the fact that the formal requirements must also be observed very precisely with her.

Tax return in Germany

If the profit is determined on the basis of an income surplus calculation, the income surplus calculation is to be transmitted by remote data transmission according to the officially prescribed data set (Section 60 (4) EStDV). Upon request, the tax authorities can dispense with electronic transmission to avoid undue hardship; In this case, the tax return must be accompanied by a profit determination based on the officially prescribed form. In the annex, certain income and expenses are to be recorded separately, e.g. B. private car use.

Thanks to this standardization, the submitted systems can be automatically read in and evaluated (e.g. plausibility checks, comparisons with previous years). Such evaluations were almost impossible in the past, as every taxpayer could design his own EÜR.

VAT return

The sales tax obligations also arise for Section 4 (3) EStG solely from the Sales Tax Act. The recording obligations are specifically regulated in § 22 UStG. The inflow and outflow principle only applies to taxation based on the payments received in accordance with § 20 UStG. For this, an application usually has to be submitted and approved. If sales are made at different tax rates, this already requires the separate recording of sales. For the input tax deduction according to § 15 UStG, the original incoming invoice must be available.

Individual evidence

  1. ↑ Klein, Tax Code, Section 146 AO Rn. 32a
  2. ↑ Teutemacher: Duty to actually keep a cash book at the EÜR. BBK 2014.

Web links

Austria

literature

  • Thomsen, Iris: "Income-excess calculation 2013/2014", Haufe-Lexware, 10th edition 2014, ISBN 978-3-648-04922-8
  • Different, income-surplus- account (also Diss. Bochum)
  • Segebrecht / Gunsenheimer, income-surplus- account, 13th edition. NWB Verlag
  • Brinkmann, Estimates in Tax Law, 3rd edition, Erich Schmidt Verlag

See also