> 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/10099200-pauschale-nebenkosten-betriebskosten.md).

# Flat-rate service charges / operating costs

Help on the Immodio entry item Flat-rate ancillary costs / operating costs.

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Use this category for **flat rate payments of ancillary or operating costs** which your tenant pays you in addition to the rent itself on the basis of an effectively agreed **flat rate for operating costs**.

With a flat rate for operating costs, landlord and tenant agree a **fixed amount** which in principle settles the operating costs covered by the flat rate.

#### **This category is only for flat-rate operating costs**

If your tenant pays, for example, per month:

* **Net base rent: €800**
* **Flat rate for operating costs: €200**

then you enter:

* **€800 a month to the category → "**[Net base rent, rental income for residential space (excluding ancillary costs)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089900-nettokaltmiete-mieteinnahmen-fuer-wohnraum-ohne-nebenkosten.md)**"** and
* **€200 a month to the category → "**[**Flat-rate ancillary costs / operating costs**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10099200-pauschale-nebenkosten-betriebskosten.md)**"**

#### **The difference from an advance payment of operating costs**

A **flat rate for operating costs** and an **advance payment of operating costs** are not the same thing.

With an **advance payment**, the tenant first pays amounts on account during the year. The actual recoverable operating costs are determined later and compared with the advance payments made.

This can result in:

* an **additional payment by the tenant**
* or a **credit balance for the tenant**

With a **flat-rate operating cost payment**, by contrast, there is in principle **no annual settlement based on the costs actually incurred**. The flat rate agreed is intended precisely to settle the operating costs it covers on a flat-rate basis.

The following therefore applies in Immodio:

* **Flat-rate operating cost payments** are posted to the category → **"**[**Flat-rate ancillary costs / operating costs**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10099200-pauschale-nebenkosten-betriebskosten.md)**"**
* **Advance payments of operating costs** are posted to the category → **"**[**Advance payment of ancillary costs / operating costs**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10144700-vorauszahlung-nebenkosten-betriebskosten.md)**"**

{% hint style="info" %}
**A back payment or refund from an annual statement is**→ where advance payments are actually settled, posted to the category "[Back payments / refunds of operating costs / ancillary costs](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092700-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerfreie-vermietung.md)".
{% endhint %}

#### **A flat rate when letting to relatives**

Where residential space is let to a relative and a flat rate for operating costs is agreed, the special tax treatment of letting to relatives also has to be observed.

Income and apportionments from letting to relatives have to be recorded separately. Use the category "[Flat-rate ancillary costs / operating costs (let to relatives)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10099300-pauschale-nebenkosten-betriebskosten-an-angehoerige-vermietet.md)" for that

#### **Assignment in Immodio**

With this category the assignment is to the **tenancy.** Select the tenancy in which the flat rate for operating costs was actually agreed.

Keep in particular:

* the rental agreement,
* the exact arrangement on the flat rate for operating costs,
* a list of the types of cost covered by the flat rate,
* notices of increases or reductions,
* and evidence of the flat rate amounts actually paid

permanently.

{% hint style="info" %}
You can find further information on the flat rate for operating costs [**here**](/en/anleitung/mietverhaltnisse/mietverhaltnis-anlegen/betriebskosten/pauschale-betriebskosten.md).
{% endhint %}