Angenommen, Sie berkommen ein neues Leasingauto und müssen 9000 Euro netto plus Mehrwertsteuer Leasingsonderzahlung bezahlen. Wie müssen Sie das das steuerlich handhaben? Bei der Umsatzsteuer und in der Bilanz?
Antwort:
Die von der Leasinggesellschaft auf die Sonderzahlung any sales tax charged, you can immediately deduct the delivery month of the car (on a previous payment even earlier) in your VAT return as a pilot.
the net amount of 9000 €, but you can not sell immediately. (Even if car salesmen say that sometimes.) The immediate deduction is only for revenue-surplus account and they can only self-employed and small business use.
you as the summarizing contrast to the leasing special payment split to the months of the lease - in your case 36 months. To account for every month so 250 euros. When delivered in July 2009 set in 2009 so 6 / 36 the special payment as a business expense from that is 1500 €. At the level of the rest (9000 less 1500 €) you are in the balance sheet a "prepaid expenses" (ARAP). In the years 2010 and 2011 you're getting € 3,000 each from that post in the overhead and 2012, 1,500 euros last time.
it worth a leasing special payment at all?
My advice: A lease is worth special payment for non-tax accounting Zierer. The only meaning can be that the leasing company reduced its interest rate advantage because the monthly payments much faster than the 250 € in our example (eg around 280 €). Only worth a Special payment. is
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