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# Back payments / refunds of operating costs for garages and other rooms (19%)

Help on the Immodio entry item Back payments/refunds for residential space (letting subject to VAT).

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You use this category for **back payments or refunds from an operating cost statement for a tenancy actually run subject to VAT**.

What is meant in particular is the balance that arises after you have compared the operating costs actually 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.

You use this category only where the underlying tenancy or the letting supply to be settled is actually treated as **subject to VAT**.

#### **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 (letting subject to VAT)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092800-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerpflichtige-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 (letting subject to VAT)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092800-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerpflichtige-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 (letting subject to VAT)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092800-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerpflichtige-vermietung.md)"**.**

Economically, however, it is a reduction of the apportionments previously received, which is why you post it as type "**Expense**".

{% hint style="info" %}
Economically, the refund reduces the amounts previously received for the operating costs. With a letting subject to VAT the corresponding VAT treatment also has to be taken into account.
{% endhint %}

#### **Why is VAT important here?**

With a letting subject to VAT the advance payments of operating costs and the later settlement balance in principle belong to the tenancy to be treated for VAT purposes.

* Where the operating cost statement produces a **back payment**, the amount payable by the tenant increases.
* Where, by contrast, a **credit** arises, the amount previously charged is reduced accordingly.

With this category, therefore, unlike with a VAT-exempt residential letting, care additionally has to be taken that the back payment or refund is recorded with the **correct VAT treatment of the underlying tenancy**.

#### **Do not use it merely because of VAT on incoming invoices**

This category may not be used merely because, for example, on invoices for:

* gas,
* electricity,
* water,
* cleaning,
* a caretaker,
* or other operating costs

VAT is shown separately.

{% hint style="info" %}
What matters is not the VAT on your service provider's invoice but whether **your letting supply to the tenant is actually subject to VAT**.
{% endhint %}

#### **Do not confuse it with other back payments or refunds**

This category too is intended exclusively for the **balance from the operating cost statement with the tenant**.

The following do not belong here, for example:

* base rent paid in arrears,
* rent arrears,
* deposits,
* damages,
* VAT payments to the tax office,
* VAT refunds from the tax office,
* refunds from an energy supplier,
* credits or back payments from a WEG statement,
* other payments with no connection to the operating cost statement.

#### **Distinguishing the three categories from each other**

There are three separate Immodio categories for back payments and refunds from an operating cost statement:

1. **residential space let to relatives** → **"**[**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)**"**
2. **an ordinary VAT-exempt residential letting** → **"**[**Back payments/refunds for residential space (VAT-exempt letting)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092700-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerfreie-vermietung.md)**"**
3. **a letting subject to VAT**→ **"**[**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)**"**

What is always decisive, therefore, is the **underlying tenancy**.

The monthly advance payments of operating costs continue to be recorded, independently of this, in the appropriate category for the **ongoing advance payments**. Only the later balance from the operating cost statement belongs in one of these three back payment/refund categories.

#### **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.