Author Archives: Willie James

New Rrd Kites For 2013

On Saturday 12th June me and my brother and his girlfriend’s daughter were driving back from Braintree in Essex about 9.30pm and 9.45pm back to Witham exactly where I live, along the Cressing Tye Green Road, and I occurred to discover some individuals along the edge of the road looking and taking photos up at the sky. Out of curiosity I determined to look up and via the windscreen at what they had been searching at.

Ultimately, kite flying ought to be done in the best conditions to make sure everybody has enjoyable and you aren’t losing time and obtaining annoyed with constant crashes and a boring flight. Wind pace is the initial essential factor you require to take into hand; the very best wind speed range is in between four and twenty five miles for each hour. You can effortlessly estimate wind pace by looking at a flag or treetops. A 4 mph wind will feel mild to the face and cause flags to fly halfway upright in the wind. If a flag flies higher in the wind, the speed is about thirteen to 18 mph. If little trees start to sway, the wind speed is as well higher for secure kite traveling. Also scan the skies to make sure there are no major storm clouds in sight.

Car exhibits are a great way to invest an afternoon. Local car buffs and oftentimes not so local, collect to show off their restored and vintage automobiles. Admission fees might be charged, but many are totally free and open to the community.

If you have a hobby say like collecting artwork, Best Kite for Kids, or carved containers, then a self storage device would produce a location for you to securely shop your treasures. Your hobby will not be an annoyance to other members of your family members.

As a blood death knight there are some classes you love to see running by on their own kites for kids , and there are some that you steer clear of. All loss of life knights detest two things, Shamans and other Loss of life Knights. You most likely hate fighting other loss of life knights the most, but after this, maybe you will have a change in coronary heart.

Are you becoming conscious that the job you go to every and each day so that you can live a life of freedom is using time away from the issues you WOULD do?

Kite fishing is not a easy science, and is definitely more of an artwork. By utilizing the fundamental principles of wind power and a kite to deploy your bait, you can use your creativeness to adapt the rest of the equation to match your distinctive circumstances. There is so a lot much more to kite fishing than can be described right here, but hopefully this sheds some mild on a method of shore fishing that is not very nicely known. Begin simple and give kite fishing a attempt. You by no means know what lurks in these depths off shore.

Pinkberry Frozen Yogurt Store In Los Angeles

What makes us do it? Definitely not laziness or absence of time. Based on exactly where you live, a journey to a quick food restaurant can consider quite awhile. Even if you live quite close to one, it requires some time and effort to go and get your food.

Just 2.five miles generate or bike ride over the bridge to the Saint Augustine Beach Pier is the only way to invest the afternoon. There is ample parking and if you like volleyball there are a few well-kept beach volleyball pits exactly where choose up games with locals are not difficult to come by. When you’re on your way back again, and if you happen to be right here in between April and September, you can quit by the authentic Hawaiian ice shaver for cocktails stand located in the Surf Station Surf Shop parking lot and awesome off for a few bucks.

The purpose I received addicted was simply because I found the Mint Cappuccino Blast. That is mint chocolate ice product mixed with espresso flavor to make it extremely caffeinated and extremely yummy at the exact same time! Sadly they do not offer this in decaf so after numerous times of having it I received addicted to the jolt of power I would get. Now I limit myself to only consuming one/2 at a time because they are truly large!

The tip number 6 for hosting a party is to share the recipes. Allow the guests to attempt every recipe and share them to those who want to know how it’s made. This type of celebration is very great for these who are new to becoming a Vegetarian or Vegan; but aren’t sure how to make their meals tasty and attractive.

The energy of the kitchen area Lady Janet Kitchen is important. If you will only be using the equipment for liquids or gentle meals, then you can most likely make do with a blender of much less energy. Nevertheless, if you need to crush ice or other tougher to process foods, you will want much more energy from the device. Compare the horsepower and watts of the blenders you are browsing so that you get the very best one for your scenario.

A church key is pointed at one finish to punch holes in the tops of cans, whilst best ice crusher the other finish is utilized to open bottles. If you own a waiter’s corkscrew, you could leave your church key at home.

Previously the Hollywood Athletic Club, the recently dubbed ‘Social Hollywood’ stays a dramatic locale with higher-ceilings and white-jacketed captains and waiters serving up African, Asian Fusion, and Center Japanese cuisine.

Besides permitting a cook to split rooster by using the power of a rock at the spine of a knife, an additional use for a rock is meat tenderizing. This works for steak as nicely as rooster. There’s no mallet in current production that can contend with the efficiency of the right shaped rock. The very best part is that when you tenderize meat your self, you finish up conserving at minimum 30%twenty five off the price.

The Best Ice Product Parlors In Daytona Seaside And Encompassing Locations

We finally dug out a family present from a few many years ago. The present was a Back again to Fundamentals Twin Ice shaver which is really a twin snow cone machine. I have always loved snow cones since I was a kid. My youthful days invested at the neighborhood pools involved numerous journeys to the concession stand to buy the thirty cent crimson white and blue snow cone. Well we received this Back again to fundamentals toy as a home warming present a couple of many years back again from a expensive relative and we finally determined to attempt it out. We finally plugged in the device and put it to the test.

After climbing to the leading of the Dalmaji Hill and using in the magnificent ocean scenery, I understand that I’m falling in love with another 1 of Busan’s intriguing charms. Stunning cafes are drawing considerable interest to the hills of Dalmaji. I also took a seat at one of the cafes and enjoyed a bowl of Patbingsu (ice shaver for cocktails with red bean topping).

This is a privately owned campground, which provides nine spaces, 4 of which you can pull via. Nice if you have a lengthy RV. Complete amenities are accessible for RV’ers, as they provide electrical, water and sewer hook-ups. There is also a dump station. The campground is just off the highway, so you’ll get some sound, but it’s not poor. There is a little shop for your basic requirements, showers and laundry services.

The suggestion quantity six for hosting a celebration is to share the recipes. Allow the visitors to attempt each recipe and share them to these who want to know how it’s produced. This kind of celebration is extremely good for those who are new to being a Vegetarian or Vegan; but aren’t sure how to make their foods tasty and appealing.

Frozen fruit concentrates also make for a better smoothies recipe. It can be a good foundation for your consume exactly where you can add fruits, other juices and dairy products. Using this specific component is especially helpful if your blender is not of the best kind and can’t crush ice extremely nicely. Concentrates mix better than ice cubes and will not pressure your blender blades as well much. Most of all, they give the smoothies more taste. Nevertheless, if the smoothies recipe really calls for ice, then it is much better to crush the ice before mixing it in with the other components in the blender. If you do not have an there are some reviews on this page, then most most likely, you will have to do this manually. This could mean much more work but crushing ice is much better than getting ice chunks in your consume.

A church key is pointed at 1 finish to punch holes in the tops of cans, whilst best ice crusher the other finish is utilized to open bottles. If you own a waiter’s corkscrew, you could leave your church important at house.

Who doesn’t love the altering of the seasons? There are these definite things that happen to let you know that spring has sprung or that previous man Winter is paying a visit. Nicely, right here in Texas, the open up sign flashing in the window of a shaved ice stand lets us know it’s about to get scorching for a whilst.

There is a lot to think about when planning a tenting journey in Alaska. I hope this evaluation will help make your trip more enjoyable. I will be creating a 2nd review concentrating on campgrounds in the Soldotna, Kenai and Homer areas in the near long term.

Finding Foreign Exchange On-Line Program

Many people are searching for methods to make money on the internet and if you have joined the bandwagon you might have probably found out by now that most of these moneymaking possibilities are associated to internet marketing which is also an business currently stuffed with a lot of individuals discovering extra income. Although web marketing is a pretty good opportunity as nicely you can nevertheless find other choices on-line such as buying and selling and make cash trading currencies in specific also recognized as forex buying and selling or international trade.

First of all, you require to comprehend the reality that cash is traded in financial marketplaces and banking institutions, this kind of as forex services. Money flows throughout the globe via money marketplaces and this is a massive component of the financial method where banking institutions and other establishments trade billions of bucks each solitary operating working day.

You may thinking: “Aren’t they the same thing?” Well, they almost are, but you must look at the right pair, in the right purchase, primarily based on the forex becoming purchased.

Trading forex management, Shares and any other monetary is can be fairly easy, and if you believe it or not, the simple trading systems function best – If you more than complicate issues, you are doomed to fail; as simple as that.

There are two primary kinds of swap in foreign exchange. One is spot against ahead swap and the other one is the forward against the ahead swap. In place towards ahead swap, currency is buy in the place market and promote back again to the same quantity to the financial institution in forward marketplace simultaneously. But in forward towards the forward swap two forward contracts are needed to borrow currency with out forex management. Speculators are these which takes bets on the long term value of the currency.

New comers to the Foreign exchange market have been misled that the very best Forex buying and selling software exists and you don’t need to know the basics to make money in the Foreign exchange market. No make a difference how good your trading software program is if you don’t know what you are doing you will lose your shirt rapidly.

The Forex marketplace is the largest market in the world as the average every day trade at the global degree exceeds US $ one.9 trillion. These massive funds are traded by authorities banking institutions and big establishments. Its average growth price for each yr since 1989 is eighteen.4%25.

Choosing A Forex Broker That Wont Rip You Off

In the previous I was an area consultant for a student international exchange service. My husband and I labored with EFFS-Academic Basis for Foreign Research. At 1 time I experienced two individuals operating on “my team,” so-to-communicate. In 6 years, we placed 36 college students in the Hot Springs, Benton, Malvern and Bauxite counties. Our college students had been from 22 different nations and I hosted two foreign-exchange daughters myself. We experienced Jopie from the Netherlands (also known as Holland), and Ana from the Canary Islands, Spain. Ana liked it so a lot in our area (from a tropical island to the deep woods mountains), that she stayed for 5 many years. She wound up getting her Bachelor’s diploma in company from Henderson, a small college in Arkadelphia.

This method demands you to have a blog with interesting subject and have lot of guests everyday. You can make income by put forex services advertising like Google AdSense, Kontera, BlogAds and so on. Every time somebody click the advertisements, you will make money.

Being one of the oldest forms of trade, the concept on which it works is that the marketplace generally moves in waves. The prices in the marketplace are sometimes higher and sometimes reduced. This provides the trader a fantastic opportunity to make good earnings. The main goal of a swing trader is to make maximum amount of revenue.

So, what’s it.? A forex management administration buy promote arrows is often a bit of software you use for your forex administration buying and selling platform. My indicator watches what the marketplace is carrying out in real time and generates indicators to place a trade. The indicator is only fifty % of this equation. 1 other fifty % is you! When a sign is generated all you require to do – push Get or Promote! That’s it! No alot much more pondering! Don’t be frightened!

Until this yr, the phrase ‘retail banking’ was relatively unidentified in the United kingdom. Many people had by no means even listened to of retail banking, which in situation you didn’t know, is a 1-stop financial institution shop. Taking treatment of your cash is only the begin: they also transfer cash, offer financial loans, give monetary guidance and insurance coverage, provide forex management solutions as well as the usual savings guidance.

The forex buying and selling marketplace is 1 of the greatest industries in the world. Trillions of dollars every day go in and out of it. Just envision how numerous banks are collaborating in the trade. You will know it just by looking at their desks. If they have foreign accounts solutions, there is a very massive chance that they provide foreign exchange services. The mere changing of your Singapore dollars to other currencies such as U.S. dollars is currently a way of participating in the market. There are hundreds of banking institutions in Singapore these days, and a lot of them can help you be a part of the foreign exchange buying and selling market.

The illustrations above make apparent that everyone who trading in forex market needs a proper foreign exchange management. Additionally you need to have a foreign exchange portfolio.

3 creating occupation profile administration a business procedure

“If you can’t describe everything you do as an operation, you don’t comprehend what you are executing” –W.E. Deming

Corporations have the problem to plan and perform the finest jobs because project portfolio management (PPM) is not employed as a business process.

 

Together with the growing need and need to innovate and change the ways we are doing things, you could expect that businesses have an interest in project portfolio management (PPM). In a state that was perfect, PPM is handled as a business process, much like to the more traditional procedure like revenue, fiscal and marketing, human and buy resources management. We Won’t be performing this, or at best we happen to be trying but agree that that that there is room for improvement. The process must be cross- of personality and help customers which can be inner from all business positions. To get that occur it’s going to remain in a business execute that mechanically is created as such. A Project Management Office or it Department are afterward quickly obtaining the nominees who can be valid.

 

Have you any idea the steps to produce PPM a Business Process?

  1. Direction that is organize

 

When we all buy engrossed be productive ideas, get it happen, and live up to it as soon as it is in operation. Carrying out PPM as a Business Process wants shift path that is a sports changer and is adequate. The part with this is the coalition that is the specialist. A built-in part of the process that’s coalition is the picture that is visible. Front-runners that are mature h-AS to find a way to know just what the future-state seems as well as the company in common improves in addition to their company area. A demonstration of the software an intro to the substantial amount system layout, and also a walkthrough of several use-cases, is devices to get the same website are allowed by them. A modification path panel must be developed, put after the coalition is there with providing the PPM choice.

  1. Run and set up

 

PPM is an enterprise application; meaning setup as well as the delivery ought to be managed as such. The Jet team that is the pro is a well-balanced description of the company with resources that are sensible as well as specialized. If these two theories are damaged, the chance the end users don’t embrace the PPM choice as the idea is substantial. The focus of the performance must be on software, business process statistics and authorities. The PPM choice that’s incorporated is composed of these four components, and all should come in the same period that is exact in to execute. PPM occupations frequently neglect, when the focus is primarily on this program. The software organizations rush through products capabilities, make layout options on your expense need for authorities as well as the go, the business-process requirements and which might be analytic. Marshal TEAM with internal and external resources. It is vital owner supplies the expertness of the choice in all the four areas and can assist the shift path cell with creating the future-state

  1. Do and accommodate

 

When the choice goes remain, it’s the start of a clean beginning. The key concentrate of the firm as well as the job team must be connecting the meeting again to the enterprise case that is original as well as on individual possession. It is a superb view to own super-user rendering in all the business areas. The super user is a useful professional in the choice and a put done. It is the initial stage of help for some of the end users. The Business Process HAS an all-organic cadence where established instances jobs and At gates need to be completed. It is not uncommon this may be an a-one-yr program. As a result, the program that comprehends and resolve reaches least a DD up to that specific interval. The company should carry on through each among the hoops, lessons that are entire and circles -discovered intervals and promotion steps, preceding to the occupation covered and may be announced money-making.

Why Landscaping A Brick Patio May Be The Best Option For You

There are many ways to make lucrative investments in the real estate field. One option is buying fixer upper houses, fixing them up and selling them for huge profits. But how do you know which houses are the best? Following is a quick guide on how to spot the the best homes.

Start with basic elements of design and add to them as you get more comfortable with auckland landscape. So-called anchor plants are a good way to give your yard a sense of continuity. Various shrubs planted over and over again could provide unity to you overall design. Balance out your yard by using the same plant patterns over and over in a given area. Variation could be achieved in planting plants that have different leaf textures.

False! Numerous foods are seriously unsafe for your rubbish disposal. Although garbage disposals might appear as they can handle anything as they are made of metal, they are actually delicate mechanism that can break easily. Understanding how to better deal with your garbage disposal means a longer lasting plumbing system and less clogs. Cooking oils and greases should never be put down a trash disposal as these can solidify and cause future clogs. Soft foods like potatoes, pasta and vegetables are destructive for your garbage disposal as they can build up at the base and shape a knotty substance that keeps other foods from moving beyond.

When establishing a relationship with any contractor, make sure you have a contract in writing, including all that’s in the budget and how your money will be spent. The contract should also include a timeline of project completion dates and a detailed payment plan.

Native plants. This can be a great consideration for landscape design, especially for those who aren’t very handy with growing plants. Native plants tend to thrive where they belong, even if they have to go through a bit of neglect.

Planting without considering the space that the mature full grown plants and trees will occupy can become more than just an inconvenience. It can be costly.

By now, it’s hopefully clear to you that maintaining and improving your home responsibly is a vital part of being a homeowner. This will make things easier, and you will be able to know what you need to do in order to complete your project. Using the tips that you have just read is a great way to begin.

Concrete Landscaping Is An Art Form

Plumbing problems are more or less common. Some problems are complicated and need an immediate solution. This is when you can count on plumbers Dublin. It is advisable to choose plumber service for a number of reasons. First of all, a plumber Dublin service provides you a wide variety of services which range from repairing leaking pipes and taps, bathroom installation and replacing boilers. It can really be helpful in times of emergencies and crisis.

Using the Wrong Tools. Before starting any auckland landscape jobs, make sure you have the right tools. You will be much more efficient, and the job will be easier and shorter. Some must-have tools are a good shovel, a planting spade, a good rake and a sturdy wheelbarrow. Along with these, get some small tools like trowels and pruners, and of course, good gardening gloves. If you don’t have a budget for some of the power equipment that is only occasionally used, then rent it. And keep your tools clean and sharp.

The first thing you ought to carry out is search online and seek out a junk pick up provider in your town. don’t just depend and trash your time reading magazines or in yellow pages. This is the age of the internet and you will definitely find much more beneficial and up to date facts on the web than in a newspaper. After you saw the result, have at least 5-6 links of rubbish disposal providers and visit their sites. Typically they will attempt to trick you with terms. If the provider doesn’t publish its removal fees on their website, don’t rubbish your time and effort. Try to browse one more web page. Business that doesn’t list their removal prices is probably going to cost a lot of money. Why would you hide them otherwise?

Landscape is not just for your garden and home to be a beauty to behold. It’s more than that. There are things that you need to consider before planting flowers or hardscapes in your garden. With landscape planning, everything’s put in order to achieve the overall effect that you would want your home and garden to have.

Soil conditions. As it is with lighting, landscape design that will work will depend a whole lot on the type of soil present. Sandy soil, for example, is ideal for growing certain plants, but not others. Choosing plants to match the available soil can be very important for creating a design that will last, or at least has the opportunity to do so.

How can you do this? Most recyclable materials are not only bad for the environment but they take up a lot of space. How much of the space that a plastic bottle takes up is actually just air? A LOT! Think about when you have 100 plastic bottles, the wasted space increases dramatically, most of which is just air! It can get very costly if you continue to pay your waste hauler to come and dump air.

This was just a brief guideline of how to go about planning and executing a residential garden. I hope this will help you to start thinking more creatively in building you dream garden.

Mittels der Eigenbeleg Vorlage Steuern einsparen

Downloaden Sie die Eigenbeleg Vorlage und gestalten Sie selber einen Beleg. Unser Ersatzbeleg Muster im Word-Format ist bereits fertig formuliert und muss lediglich noch ausgefüllt werden. Die Vorlage dürfen Sie sowohl klassisch per Hand als auch am PC ausfüllen.

Haben Sie die Rechnung verloren oder jene nichtmals bekommen? Keine Panik auf der Titanik! Erstellen Sie geschwind, simpel & kostenfrei einen Eigenbeleg für eine vollständige Buchhaltung.

Im Folgenden zeigen wir Ihnen auf, wie dies klappt.

Den Eigenbeleg unter Zuhilfenahme einer Vorlage ausstellen

In der Geschäftsbuchhaltung herrscht die eherne Konvention „Keine Buchung ohne Beleg“. Der Eigenbeleg darf nur dann geschrieben werden, wenn eine Originalqittung nicht mehr existent oder unbrauchbar ist. Es muss sich hierbei ausnahmslos um eine betriebliche Aufwendung handeln, damit die Ausgabe von den Finanzämtern auch abgesegnet wird.

Zentral bei einem eigens erstellten Quittungsbeleg ist die Aufführung sämtlicher relevanten Informationen über ihre geschäftliche Aufwendung, so wie diese typischerweise auch auf dem Originalbeleg aufzufinden wären. Ein Eigenbeleg muss also nachvollziehbar & von der Ausgabenhöhe her glaubwürdig sein. Auf einem Eigenbeleg sind deswegen ohne Ausnahme der vollständige Name & die Anschrift des Zahlenden, der Anlass für die Ausgabe, der Rechnungsbetrag, der Grund für das Ausstellen des Eigenbelegs, das Datum und die Signatur des Zahlungsempfängers aufzuführen.

Dabei muss ein Eigenbeleg immerzu eine Ausnahme bleiben. Zahlreiche & zu häufig ausgestellte Eigenbelege wirken bei einer Steuerprüfung ggf. nicht glaubwürdig.

Dank dem Ersatzbeleg Steuern einsparen

Besteht für eine betriebliche Ausgabe kein Beleg & ist die nachträgliche Besorgung der Nebenbelege oder auch einer Abschrift ihrer Rechnung nicht machbar oder zu mühsam, so darf ein Geschäftsinhaber oder auch der Mitarbeiter einen Eigenbeleg ausstellen. Auf diesem platziert er die nötigsten Infos zum Geschäftsvorfall.

Der Ersatzbeleg dient in ihrer Geschäftsbuchhaltung als Ausgangspunkt für die Korrekte Verbuchung des Geschäftsvorfalls. Kostenlose Muster und Vorlagen unterstützen das Ausstellen dieser Eigenbelege. Die Ausgaben müssen klarerweise geschäftlich veranlasst sein, um als Betriebsausgaben zu fungieren. Die gezahlte Mehrwertsteuer kann der Unternehmensinhaber keinesfalls als Vorsteuer abziehen, sofern er seinen geschäftlichen Vorfall nur mit einem Eigenbeleg nachweist. Nichtsdestotrotz zählt dann auch der gesamte Gesamtbetrag als betriebliche Ausgabe.

Abgesehen von den Vorfällen, in denen der Ersatzbeleg den originalen Beleg ablösen soll, gibt es in einem Unternehmen auch Geschäftsvorfälle, bei welchen es zur Erstellung von Eigenbelegen gar keine Alternative gibt, beispielsweise im Falle von privaten Entnahmen & -Einzahlungen von Kapital oder Sachwerten. Kostenlose Vorlagen und Muster helfen beim Erstellen von eigenen Belegen. U. a. bieten wir ein Online-Tool für diesen Vorgang an, welches ebenfalls kostenlos zur Verfügung steht.

Welche maximale Höchstgrenze gilt bei eigens erstellten Belegen?

Ersatzbelege für kleine Beträge bis zu 150 Euroletten im Gesamten seien im Regelfall unproblematisch, heißt es bei dem BVBC.

Dies gilt speziell für Zahlungen, welche über ein Konto geführt wurden. Nämlich existiere hierbei ein Bankauszug als Nebenbeleg. Schwieriger sind Bargeldzahlungen. Eigene Belege für Barzahlungen muss der Steuerzahler um zusätzliche Belege ergänzen, für den Fall, dass er diese weiteren Belege besitzt.

Fehlt zum Beispiel eine Portoquittung, kann eine Replika des Briefes die Kosten beweisen. Diverse Kleinausgaben lassen sich ohnehin alleinig mittels Eigenbeleg nachweisen. Trinkgelder anlässlich einer Bewirtung wird ein Geschäftsmann nicht quittiert kriegen. Hierfür brauchen Sie den Bewirtungsbeleg.

Eigenbeleg als Ersatzmittel für die fehlende Quittung

Benutzen Sie eine Eigenbeleg Vorlage, um Einen eigenen Quittungsbeleg ausstellen zu können. Unser Ersatzbeleg Muster steht als Microsoft Word-Formular zur Verfügung & kann nach dem Downloaden direkt ausgefüllt werden. Unser Vordruck kann entweder am Computer oder handschriftlich fertiggestellt werden.

Haben Sie die Originalquittung verloren oder jene nicht einmal erhalten? Kein Problem! Realisieren Sie fix, problemlos sowie kostenlos einen Eigenbeleg für eine komplette Buchhaltung.

Los gehts.

Den Eigenbeleg mithilfe Vorlage erstellen

In der Buchhaltung zählt die eiserne Richtlinie „Keine Buchung ohne Beleg“. Solange eine Rechnung über eine Löhnung nicht mehr auffindbar, untauglich oder aber einfach nicht vorhanden ist, darf ein Ersatzbeleg eigenhändig erstellt werden. Damit der eigene Beleg von den Finanzämtern genehmigt wird, muss jener im Rahmen einer Betriebsausgabe geschrieben worden sein.

Elementar bei einem eigens erstellten Quittungsbeleg ist die Dokumentation aller spezifischen Informationen über ihre Betriebsausgabe, so wie selbige in der Regel auch auf dem Originalbeleg aufzufinden wären. Der Ersatzbeleg sollte deshalb nachzuvollziehen sowie von der Höhe der Ausgabe her glaubwürdig sein. Auf dem eigenen Beleg sind daher ausnahmslos der Vor- und Nachname sowie die Postadresse des Empfängers, die Art von Aufwendung, der Ausgabenbetrag, der Grund für das Erstellen des Eigenbelegs, das Zahlungsdatum als auch die Unterschrift des Zahlenden anzugeben.

Dabei muss ein Eigenbeleg immerzu eine Ausnahme bleiben. Zu viele oder zu häufig erstellte Eigenbelege wirken bei einer Steuerprüfung ggf. nicht glaubhaft.

Bei fehlenden Rechnungen hilft der Ersatzbeleg

Besteht für eine Betriebsausgabe kein Rechnungsnachweis & ist eine nachträgliche Beschaffung der Fremdbelege oder einer Kopie der Quittung nicht denkbar oder zu schwierig, so kann ein Geschäftsmann oder auch der Angestellter einen Eigenbeleg erstellen. Auf jenem platziert er die wichtigsten Daten zum Geschäftsvorfall.

Der Ersatzbeleg dient in ihrer Geschäftsbuchhaltung als Grundstein für die Verbuchung des Geschäftlichen Vorfalls. Kostenfreie Muster & Vorlagen unterstützen das Erstellen Ihrer Ersatzbelege. Die Kosten sollten natürlich betrieblich veranlasst sein, um als Geschäftsausgaben zu fungieren. Die gezahlte Umsatzsteuer kann der Unternehmer nicht als Vorsteuer abziehen, falls dieser seinen Geschäftsvorfall nur mittels Eigenbeleg nachweist. Dennoch gilt dann auch der komplette Bruttobetrag als geschäftliche Ausgabe.

Neben den Vorfällen, wo ein Eigenbeleg den Originalbeleg ablösen soll, gibt es in einem Betrieb auch Geschäftsvorgänge, bei denen es zur Anfertigung von eigenen Belegen überhaupt keine Alternativlösung gibt, z. B. bei Privatentnahmen und -Einlagen von Knete oder auch Sachwerten. Kostenlose Vorlagen und Muster unterstützen beim Anfertigen von eigenen Belegen. Obendrein bieten wir ein Tool für genau diesen Vorgang an, welches ebenfalls kostenlos zur Verfügung steht.

Bei eigens erstellten Belegen auf die Kleinbetragsregelung acht geben

Eigenbelege für kleine Beträge bis zu 150 EUR brutto seien in der Regel unproblematisch, heißt es beim BVBC.

Dies gelte insbesondere für Zahlungen, die über ein Konto erfolgt seien. Schließlich bestehe dadurch ein Kontoauszug als Nebenbeleg. Komplizierter sind Bargeldzahlungen. Eigenbelege für Bargeldzahlungen muss der Steuerzahler um zusätzliche Belege ergänzen, wenn er solche weiteren Nachweise besitzt.

Fehlt beispielsweise eine Portoquittung, kann eine Abschrift des Briefes die Ausgaben beweisen. Verschiedene Kleinausgaben lassen sich eh lediglich mittels Eigenbeleg von der Steuer absetzen. Trinkgelder anlässlich einer Bewirtung wird ein Unternehmer nicht quittiert bekommen. Hierfür benötigen Sie den Bewirtungsbeleg.