Proof of Expenses and Mixed Use
If you do not use a flat rate for business expenses, you must provide evidence of your actual costs. For this purpose, carefully collect all relevant receipts.
Important: Every business expense must be supported by a proper invoice.
The invoice should contain the following information:
Name of the service provider
Description of the service
Invoice amount
If no invoice is available (e.g., for small cash payments), you may exceptionally create a private receipt.
Mixed Use
As soon as you use an item (e.g., company car) for both business and private purposes, mixed use applies. Special documentation requirements apply here:
Keep a logbook or use the 1-percent rule to correctly tax the private use.
Clearly separate the private and business cost portions to ensure your tax return is prepared correctly.
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