Freelancer - record invoice from intermediary platform
March 9, 2022 | 35,00 EUR | answered by Steuerberater Knut Christiansen
I am a freelancer (Berlin) and would like to handle a project through malt.de.
The platform manages my communication with the client and invoicing, and simplifies the acquisition process. For this, after the completion of a project, I have to pay a commission of 10% or 5% of the total project amount to the platform.
Now I am wondering how I can account for these costs in terms of taxes (e.g. in WISO Steuer)? (Advertising costs?)
Hello and thank you for using ask-a-tax-professional.com!
These costs can be booked as external services (sales) or as a type of advertising expense.
From a tax perspective, it is definitely a business expense that reduces your profit. Therefore, theoretically, you cannot make a mistake in booking it as a business expense.
Since I am not familiar with the WISO tax program, I cannot say whether the account External services (sales) exists. Otherwise, feel free to use the Advertising costs account.
Please do not hesitate to contact me if anything is unclear.
Best regards,
Knut Christiansen
Tax advisor
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