> 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/10092700-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerfreie-vermietung.md). # Back payments / refunds of operating costs Help on the Immodio entry item Back payments/refunds for residential space (VAT-exempt letting).
You use this category for **back payments or refunds from an operating cost statement for ordinary residential space let VAT-exempt**. What is meant in particular is the balance that arises after you have compared the operating costs recoverable in the settlement period with the advance payments of operating costs already made by the tenant. Two cases can arise: * **A back payment:** the actual recoverable operating costs were higher than the advance payments made. Your tenant has to pay you the difference. * **A refund or credit:** the advance payments made were higher than the actual recoverable operating costs. You have to repay the difference to your tenant. A distinction has to be drawn between the **apportionments received on an ongoing basis** and the **back payments or refunds** resulting later from the operating cost statement. The ordinary long-term letting of residential space is in principle exempt from VAT. You therefore use this category for the balance from the operating cost statement of such a tenancy. #### **This category is not for the monthly advance payments of operating costs** During the year your tenant pays, for example, each month: * **base rent: €700** * **an advance payment of operating costs: €200** The monthly advance payment of operating costs of **€200** is an apportionment received on an ongoing basis and belongs in the category provided for it, **"**[**Advance payment of ancillary costs / operating costs**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10144700-vorauszahlung-nebenkosten-betriebskosten.md)**"**. Only where you later prepare the operating cost statement and it produces, for example, a **back payment of €300**, does that additional amount belong in the **"**[**Back payments/refunds for residential space (VAT-exempt letting)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092700-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerfreie-vermietung.md)**".** The annual statement and the monthly advance payments therefore have to be recorded separately from each other. #### **a) Example: a back payment by the tenant** Your tenant's monthly advance payment of operating costs is: **€200** Over the whole year the following was therefore paid in advance: **€200 × 12 = €2,400** The operating costs actually recoverable for the settlement period are: **€2,700** That produces: **€2,700 actual costs**\ **– €2,400 advance payments**\ **= €300 back payment** Your tenant transfers the **€300** to you after receiving the operating cost statement. You post this **€300** as type "**Income**" to the **"**[**Back payments/refunds for residential space (VAT-exempt letting**)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092700-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerfreie-vermietung.md)**".** #### **b) Example: a credit for the tenant** The advance payments of operating costs are again: **€2,400** This time the costs actually recoverable are only: **€2,100** That produces: **€2,400 advance payments**\ **– €2,100 actual costs**\ **= €300 credit** You refund your tenant: **€300** This refund likewise belongs in the "[**Back payments/refunds for residential space (VAT-exempt letting)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092700-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerfreie-vermietung.md)"**.** {% hint style="info" %} Economically, however, it is a reduction of the apportionments previously received, which is why you post it as type "**Expense**". {% endhint %} **Do not confuse it with other back payments or refunds** This category is intended exclusively for the **balance from the operating cost statement with your tenant**. The following do not belong here, for example: * base rent paid in arrears, * rent arrears, * back payments arising from a rent increase, * deposits, * damages, * refunds from an energy supplier, * credits or back payments from a WEG statement, * refunds from an insurer. Where you receive, for example, a credit from your property manager out of the annual statement, this is not a refund from the operating cost statement with your tenant. #### **Letting to relatives** Where the residential space is let to a relative, do **not** use this general category. For that case there is the separate category **"**[**Back payments/refunds for residential space let to relatives**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092600-nachzahlungen-erstattungen-fuer-an-angehoerige-vermietete-wohnraum.md)**".** Ordinary residential lettings and lettings to relatives therefore remain recorded separately from each other for the operating cost statement as well. #### **A letting subject to VAT** Where the tenancy concerned is run **subject to VAT**, likewise do **not** use this category. For that case you use the category **"**[**Back payments/refunds for residential space (letting subject to VAT)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092800-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerpflichtige-vermietung.md)**"** For the typical long-term letting of an apartment to a private residential tenant, by contrast, the **VAT-exempt category** is in principle the correct assignment. #### **In which year is the back payment recorded?** The **receipts principle** applies in principle to income from letting and leasing. Income is in principle taken into account in the calendar year in which it actually accrues to you. Section 11 EStG expressly governs this principle. **Example** You prepare the operating cost statement for **2025** in **August 2026** The tenant's back payment is: **€300** The back payment is received: **September 2026** {% hint style="info" %} The **€300 back payment then belongs in 2026.** It is not decisive that the underlying operating costs are from 2025. The same applies to a **credit** paid out. {% endhint %} #### **Assignment in Immodio** With this category the assignment is to the **tenancy**. Select the tenancy from which the back payment or refund of the operating costs comes. #### **These records you should keep** Keep in particular the following records permanently: * the rental agreement, * the operating cost statement, * evidence of the advance payments made, * and evidence of payment of the back payment or refund.