> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en-start/guides-group/income-and-expenses/create-income.md).
# Create income
To create a new **income**, first click on the button **"+ Create booking"**. The corresponding window for entry then opens.
### 1. Upload Receipt
Immodio recommends that you first upload the **receipt** for use in order to be able to read all the information comfortably.
* **Drag and Drop:** Drag or click PDF file here
* **Camera:** Photograph the receipt directly
* **Gallery:** Select image from gallery
In the desktop version, you can click on the receipt or click on **"Show"** via the three-dot menu to display the document directly next to the input mask and simply copy the data from it. You can use the magnifying glass icon to search the PDF file for keywords.
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### 2. Type and Status
Enter the **Type** (in this case, a "Revenue") and the **Payment Status** here.
* **Unpaid**: The receipt has not yet been paid.
* **Cash**: Payment was made in cash.
* **Bank**: Payment was made via your bank account.
* **Private**: The payment was made privately.
* **Loan**: Select only if it is a **borrowing**.
Once the payment has been made, the **payment status** must be adjusted accordingly.
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### 3.
| Field | Description |
| ------------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| **Document number / invoice number** | Enter the invoice or receipt number from the document here. |
| **Occupancy Date** | Enter the date of issue that is indicated on the receipt or invoice or credit note. |
| **Participant (optional)** | Select the appropriate **stakeholder** (e.g., tenant or service provider). You can use this field to search documents for the participant later using the search function. The name is used when the description is automatically generated. |
| **Due by (optional)** | Enter the due date of the document. This allows it to be evaluated later which income has not yet been paid but is already due. |
| **Description** | The description can be automatically created by Immodio by clicking on "Generate description". You can also formulate the description yourself or adjust or add to it manually. With this description, the booking is then listed in the overview and can be searched for. |
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### 4. Positions
Posting items make it possible to split a document into partial amounts that can be assigned to different objects or cost types.
* **Splitting a total amount across multiple objects or units**\
(e.g. reimbursement of costs of the chimney sweep)
* **Assignment to different types of income**\
(e.g. rent, ancillary costs or parking space rental)
With **"+ Add position"** you can create another position. You can use the **Delete symbol** to delete a position again.
| Field | Description |
| ---------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| **Category** | Click in the field and select the appropriate category for the booking. You can use the search function and search for the appropriate category (e.g. chimney sweep, general electricity, deposits received, etc.). |
| **Assignment** |
Specify where this item will be assigned. It is possible to assign it to owner, unit, tenancy or property.
Property: if the item relates to the entire property (e.g. an insurance reimbursement for damage to the roof).
Unit: if the line item can be assigned to a specific unit (for example, craftsman costs for work in a unit).
Owner: if the position directly affects the owner (e.g. an interest credit).
Tenancy: if the item can be directly assigned to a tenancy (e.g. rent payment or additional payment of ancillary costs).
|
| **Gross amount** | Enter the gross amount of the item including value added tax (sales tax) here. If the document contains only one item (e.g. a chimney sweep invoice for an property), the gross amount corresponds to the total invoice amount. |
| **Sales tax** |
Choose the appropriate VAT rate here. This is usually shown on the receipt.
19 % (standard tax rate): e.g. for craftsman services, janitorial services, electricity
7 %: e.g. postal services or accommodation services
0 %: in the case of charges or fees, e.g. property tax, sewer fees or fee notices from the city
You can also set an individual VAT rate.
|
| **Booking text** |
By clicking on "Generate posting text", Immodio automatically creates a posting text. You can customize it or enter your own text. The booking text helps you and your tax advisor to clearly classify the booking later.
There are no clear regulations for the booking text. You can also use your own formulations, but it is generally recommended to use Immodio's automatically generated posting texts.
|
| | |
#### Operating costs (optional)
If an item is relevant to operating costs, activate the field **"Assignable to operating cost statement"**. You can then select the appropriate operating cost category and set the billing period.
Depending on the category for which you create a booking, Immodio will automatically assign you the appropriate operating cost category and all you have to do is define the billing period or provide any additional information.
Income that is relevant to operating costs is mainly generated by credit notes or cancellation invoices for previously booked operating costs-relevant expenses. Examples include:
* Credit from the cleaning service for cleaning work not carried out
* Cancellation invoice for an incorrect gas bill
Such amounts must be taken into account in the utility bill and passed on to your tenants accordingly, as they reduce operating costs.
| Field | Description |
| ------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| **Operating Cost Category** | Click in the field and select the appropriate operating cost category. These categories correspond to the permissible **operating cost types according to the Operating Costs Ordinance**. You can use the search function and search for the appropriate category. Depending on the selected [Category in the positions](https://help.immodio.app/en-start/guides-group/income-and-expenses/pages/PXSmLLrXokdYTcIHRBmh#id-4.-positionen), Immodio will automatically fill in this field for you. |
| **Wage costs according to § 35a EStG (optional)** | Enter the wage costs shown on the receipt here. These will later be shown in the operating cost statement, so that your tenants can claim the wage costs for tax purposes according to § 35a EStG as a household-related service (e.g. for chimney sweeps, cleaning work or garden maintenance). Enter the amount gross (including VAT)/Mehrwertsteuer) . |
| **Period** |
Select the period for which the Position should be taken into account in the statement. You can use the current period (the entire current year), the previous period (the entire previous year) or a individual period (overlaps from the previous or current year as well as certain time windows of a year) .
If an income is entirely related to the billing period of an entire year, select the appropriate billing period for that year.
Example: You will receive a credit note for your buildings insurance for the period from 01.01.2025 to 31.12.2025. In this case, select the Accounting period 2025.
Select "Individual period"if an income spans multiple billing periods.
Example: You will receive a credit note from your buildings insurance for the period from 01.02.2025 to 31.01.2026. Since the period extends over two billing years, you select the individual period and enter the corresponding period.
|
By clicking on **"Save"** the income is created and assigned according to the **receipt or invoice date** of the corresponding **year**. You can use the **Delete symbol** to delete an income.