Forgotten bills
October 2, 2009 | 20,00 EUR | answered by Irmingard Huber-Stempfel
I am a non-bookkeeping farmer, with a different fiscal year (1.7./30.6). I have now realized that I forgot to include two major invoices (business expenses) for 2007 in my tax return. I have already received the income tax assessment for 2007, and unfortunately, my deadline for filing an appeal has already passed.
How can I ensure that the invoices are still considered for 2007 (or at all) for tax purposes?
Would it be possible, as a last resort, to claim the two invoices paid in April 2008 by switching the fiscal year to the calendar year in 2008?
Dear inquirer,
I assume that the fiscal year 1.7.2007 to 30.6.2008 has already been completed. Was the error with the forgotten operating expenses made here? The assessment for the year 2007 is final, the assessment for 2008 has not yet been carried out. Is that correct? If not, please correct me using the follow-up function.
According to 2 rulings of the Federal Fiscal Court - file numbers IV R 129/89 BStBl II 81 356; IV B 150/99 NV 01,308 - there is no binding of the 2nd part to the 1st (final part of the fiscal year based on an assessment). This means that in the assessment year 2008, you can correct the profit for the fiscal year 1.7.2007 to 30.6.2008. These rulings are still valid. Although the legislator has restricted the possibilities of balance sheet correction in § 4 para. 2 1 HS EStG. However, this does not apply to you, as you prepare an income surplus calculation and not a balance sheet. The determination of profit for the fiscal year 1.7.2007 to 30.6.2008 does not take place within a separate profit determination, which serves as the basis for the tax return. The profit determination takes place within the tax return for 2008 for the fiscal year 1.7.2007 to 30.6.2008 and can therefore change the profit calculation determined in the assessment year 2007.
The advice is provided within the scope of the initial consultation and based on the interpretation of the facts provided. If you have any further questions, please feel free to ask.
Yours sincerely,
I. Huber-Stempfel
Lawyer and tax consultant
