> 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/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024200-buerobedarf-druckerpatronen-papier-etc.md). # Office supplies (printer cartridges, paper, etc.) Help on the Immodio entry item Office supplies (printer cartridges, paper, etc.).
Use this category for **office and working materials consumed on a running basis** that you need to manage your let properties. Typical examples are paper, printer cartridges, toner, files, envelopes or writing materials. ### What can be entered here? A landlord's typical office supply costs can be, for example: * printer paper, * printer cartridges, * toner cartridges, * envelopes, * mailing bags excluding postage, * files and folders, * clear pockets, * dividers and indexes, * notepads, * writing paper, * ballpoint pens, * pencils and markers, * staples, * paper clips, * labels, * adhesive tape, * other office material consumed regularly. Deducting them for tax requires the expenditure actually to be connected with your letting activity. Under Section 9 EStG, income-related expenditure is expenditure to acquire, secure and maintain income and is to be deducted from the type of income in respect of which it arose. ### Example: office supplies for the rental management For managing your rental properties you buy: **2 packs of printer paper: €15** **1 toner cartridge: €70** **files and envelopes: €25** Total: **€110** You use the materials exclusively for: * rental agreements, * operating cost statements, * correspondence with tenants, * filing invoices, * documents for the tax adviser, * other administration of your let properties. The €110 can in principle be assigned to this category as office supplies relating to the letting. What is decisive is the economic connection with your rental income. ### Office supplies are not the same as office furnishings This category is intended above all for **consumables**. An item you use over a longer period, on the other hand, is not an office supply. #### Office supplies For example: * paper, * ink, * envelopes, * files, * pens. These things are consumed and bought again regularly. #### Office furnishings or working equipment For example: * a desk, * an office chair, * a filing cabinet, * a shelf, * a desk lamp. For such items Immodio offers a separate category for **"Office furnishings (furniture, desks, chairs etc.)"**. ### Do not confuse a printer cartridge with a printer The distinction is important here too. **A printer cartridge or toner** → office supplies **The printer itself** → not office supplies For a printer use the separate category in Immodio: **"Computer, laptop, PC, tablet, smartphone, printer".** The same applies, for example, to a new laptop, monitor or smartphone. ### Enter postage separately Envelopes and mailing material can be office supplies. The **postage itself**, on the other hand, does not belong here. Use the category "Postage (for example stamps and shipping costs)" for it. ### Telephone and internet are also separate Telephone and internet costs are not office supply costs either. Use the category "Telephone (not recoverable from tenant)" or "Internet (not recoverable from tenant)" for them ### Note private use Where you buy office material exclusively for your letting, the full expense relating to the letting can in principle be applied. Where you use the same materials at the same time for: * your letting, * your private household, * a self-employed activity, * your employer, * another type of income, the whole purchase price may not automatically be attributed to the letting. Under Section 9 EStG, only the expenditure actually attributable to that type of income can be taken into account as income-related expenditure of the letting. #### Example You buy toner for €80. Comprehensibly the following applies: **75% to your rental management** **25% to private use** The full amount should then not automatically be treated as income-related expenditure of your letting. With regularly mixed use, the split used should also be documented comprehensibly. ### Keep till receipts and invoices Office supplies in particular are often bought in many small amounts. You should nevertheless keep the receipts and be able to see from them: * what was bought, * when it was bought, * from which retailer, * what amount was paid, * what VAT was included, * why the purchase serves your letting. With larger combined purchases that also contain private items, the share relating to the letting should be comprehensible from the receipt. ### Do not enter here Do not use this category in particular for: * a printer, * a computer or laptop, * a smartphone or tablet, * a desk, * an office chair, * a filing cabinet or other office furniture, * software and SaaS, * Immodio subscriptions, * telephone costs, * internet costs, * postage and stamps, * books and specialist literature, * the costs of a tax adviser, * private office items with no connection to the letting. For this expenditure use the more specific Immodio category in each case.