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Single booking vs. summary booking in EÜR

Starting point determination of profit income surplus account §4(3)

I receive payments from 5 customers into my bank account on one day, all at the full VAT rate.
For example, 5x 80 euros.

Do I have to enter each transaction individually in my accounting software, so basically carry out 5 transactions of 80 euros each, or is it enough if I record the total amount, so once 400 euros, since the bank statement and customer invoices still exist and are also filed in the accounting folder.

RAin/StBin Henriette Regulla-Schiessl

Dear inquirer,

Thank you for your inquiry, which I will gladly answer taking into account your commitment and the rules of this platform within the scope of initial consultation. The response will be based on the facts you have provided. Adding, omitting, or changing information, ambiguities, or inaccuracies in the facts presented can affect the tax result.

Since you determine your profit within the framework of a § 4(3)-Income Tax Act calculation, I assume that you are not subject to the accounting and balance sheet obligations according to §§ 140, 141 AO. However, if you maintain accounting records, you should also comply with the principles of proper accounting (GoB).

According to § 238 (1) sentence 2 of the German Commercial Code, the accounting must be structured in a way that it can provide an overview of the business transactions and the company's financial situation to an expert third party within a reasonable time.

It always depends on the overall circumstances. For example, if you have 50 transactions on your bank account on a given day spread over 10 bank statements (e.g. statement 6 pages 1-10) and the 5 customer payments are scattered over 6 pages, and you then consolidate them, I find this to be unclear. In this case, you should provide 6 bank statements as evidence (e.g. no. 6/3, 6/2, 6/5, etc.). You should book the amounts individually in this case.

However, if you have 6 transactions per day on your bank statement spread over 2 bank statements, and you consolidate the 5 customer deposits, provide one or two numbers as evidence, and can clearly mark the transactions you have consolidated as a group transaction on the bank statement, then it is clear.

As you can see, you always need to consider the overall circumstances. If your approach is understandable and manageable for a third party, then you can consolidate the transactions. If it becomes unclear, it is better to book them individually.

I hope that the examples mentioned above have helped you.

Best regards,

Henriette Regulla
Lawyer
Tax advisor
Specialist lawyer for tax law

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RAin/StBin Henriette Regulla-Schiessl

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