With eTASK Operating Cost Statement, you can choose whether to include or exclude sales tax (VAT) on an operating cost statement. Even for a tenant who is exempt from VAT, costs may arise in a service charge category on which VAT is payable. To account for these different scenarios, use the BK-Abrechnung attribute in the lease agreement to be billed and configure the service charge category accordingly.
Set the specified values to represent the use case shown in the table.
Use Case | BK-Settlement characteristic in the lease agreement | Effect on the operating cost statement | Example based on an invoice of €100 |
|---|---|---|---|
The tenant is exempt from sales tax (standard case for residential rental properties) | Net | Net and gross are the same. The VAT rate is 0%. | (with a VAT rate of 19%) Net = €100; Gross = €100; VAT = 19% |
The tenant is not exempt from sales tax (standard case for commercial rentals; the landlord must opt for VAT) | Net + VAT | Net and gross amounts are shown. Gross = Net * VAT. VAT is shown separately. | (at a VAT rate of 19%) Net: €100; Gross = €119; VAT = 19% |
The tenant is exempt from sales tax but must still pay sales tax to avoid losses on the landlord’s side (only if expressly stipulated in the lease agreement) | Gross | Gross is always written as net; VAT is calculated in the background. | (at a VAT rate of 19%) Net = €119; Gross = €119; VAT = 0% |
Different cases in which sales tax must or must not be shown on the invoice | Gross = Net | Depending on whether VAT is shown or not, the invoice amount is displayed differently. This depends on the setting for the operating cost type. The following explanation refers to the setting for the operating cost type.
| (with a sales tax rate of 19% and a sales tax rate for N = B of 16%) 1a: Net = €100; Gross = €119; VAT = 19% 1b: Net = €100; Gross = €116; VAT = 16% 2a: Net = €119, Gross = €119; VAT = 0% 2b: Net = €116; Gross = €116; VAT = 0% |
