Booking of bonus payments without performance reference according to the Federal Fiscal Court decision V R 3-12 of 03.07.14.
From participation in a purchasing cooperative, we regularly receive bonuses. These are classified as non-taxable with reference to the BFH ruling of 03.07.14 V R 3/12, as there is no performance relation.
How should this credit be recorded? Is there a designated account for this in the SKR 04? Or should the amount, which does not include any VAT share, be credited to an expense account, for example, purchases of goods?
