How to book or correct business-related expenses mistakenly paid through a personal account in the income-surplus calculation (EÜR)
I am self-employed and preparing an income statement.
I accidentally paid business-related expenses through a (purely) private account (some of which also happened through Paypal) or some of these expenses were later determined to be business-related.
If I were to simply record these expenses in the income statement, my personal account would then also be attributed to my self-employment from that date onwards with documentation requirements, etc.
Since I do not want to deal with this administrative burden and I realized this mistake too late (some of the payments belong to another fiscal year), I am wondering how to resolve this in order to still be able to deduct the amounts for tax purposes. (Unfortunately, the option of reimbursing the invoice issuer afterwards and correcting the payment through the business account is not possible)
My consideration would be:
1
a)
I issue myself a receipt/invoice from myself privately to myself as a self-employed individual (referring to the expenses incurred) (however, gross for net, for example, office supplies paid to Company XY by myself through my personal account on 20.12.2022 (100 Euros office supplies + 19 Euros VAT) totaling 119 Euros, where I invoice myself the gross amount of 119 Euros as a net amount with the current date (for example, 29.07.2023) (since as a private individual I am not allowed to show VAT).
(Even though I lose the VAT as a pass-through item, I do not lose the deduction for the office supplies expenses as a total amount)
b) I then record the expenses in my income statement with the date of the transfer (for example, 29.07.2023) to myself
This way, my personal account remains personal and my business account remains business-related, and I have cleanly recorded it. However, I cannot claim these costs in the fiscal year 2022, but only in 2023.
Am I correct in this?
2.
Another possible way (especially if I notice this promptly) would be to issue another invoice/receipt and pay the amount to myself in cash and acknowledge this with a self-receipt.
Am I correct in this?
Or is the solution of a completely different nature?
It is important to note that I am preparing a simple income statement (I am using the program of the academic working group) and not a profit and loss statement, and the program does not provide for a transfer account or reclassification account or similar in the accounting.
Thank you in advance for your help.
