> 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/10100700-porto-z-b-briefmarken-und-versandkosten.md). # Postage (e.g. stamps and shipping costs) Help on the Immodio entry item Postage (for example stamps and shipping costs).
You use this category for **postage, letter and shipping costs** that arise for you directly in connection with your **letting activity**. These include in particular the costs of sending: * **stamps** * digital postage, that is **online franking** * postage for large and maxi letters * postage for postcards * **registered post** * registered post with delivery to the letterbox * advice of receipt or comparable delivery services * postage for small parcels and parcels * the shipping costs of a parcel service * courier costs, as far as they serve directly to send letting-related records or items * other transport charges charged directly for a letting-related consignment. where the consignment concerned is economically connected with the administration or conduct of your letting activity. Typical cases are, for example, sending: * rental agreements, * operating cost statements, * rent increases, * notices of termination, * warning letters, * handover records, * correspondence with tenants, * records to property managers, * records to insurers, * receipts to a tax adviser, * letters to public authorities, * keys or other letting-related items. {% hint style="info" %} Under Section 9 EStG, income-related expenditure is expenditure to **acquire, secure and maintain income**. Postage and shipping costs can therefore in principle be taken into account as income-related expenditure, as far as they are actually occasioned by your letting activity. {% endhint %} #### **The important difference from "office supplies"** Immodio distinguishes between the **shipping costs** themselves and the materials you use for your correspondence. **Having the consignment transported** → **"**Postage (for example stamps and shipping costs)**"** **Buying material for the letter or the office work** → **"**Office supplies (printer cartridges, paper, etc.)**"** The following, for example, therefore do not belong in this postage category: * envelopes, * envelopes, * paper, * printer paper, * labels, * address labels, * files, * clear pockets, * ballpoint pens, * toner, * printer cartridges, * adhesive tape, * scissors, * staplers, * other office and consumable materials. These items do not become postage because you use them for a postal consignment. #### **Private post may not be posted to this category** Not every stamp you buy is automatically income-related expenditure of your letting activity. Where you send, for example: * private birthday cards, * private parcels, * personal letters, * private returns, * other consignments not related to the letting activity, the costs do not belong to your letting activity. With stamps or postage credit bought jointly, only the **share actually relating to the letting activity** should therefore be assigned to your letting bookkeeping. **Example** You buy postage credit of: **€100** Of this you use: * **€70 for your letting activity** * **€30 privately** In principle only the **€70** then belongs to the income-related expenditure of your letting activity. #### **Shipping costs on a purchase are not automatically postage** There is an important exception where shipping costs arise for you because you **acquire** an item yourself. For example, you buy: * a desk, * a computer, * a washing machine, * furniture for a holiday apartment, * a tool, * or another asset and the retailer charges you for shipping or delivery in addition. Such costs should **not automatically be posted to "postage"**. **Example: buying a desk** Purchase price for the desk: **€1,000** Shipping or delivery: **€80** Total: **€1,080** The **€80** does not arise because you are sending ordinary correspondence. It is directly connected with the **acquisition of the desk**. Incidental costs caused directly by the acquisition can be part of the asset's acquisition costs. The shipping costs should therefore be assessed together with the asset acquired and not posted to this postage category merely because of the word "shipping costs". #### **Returns and items sent back** The costs of sending items back can also belong in this category where the return is occasioned directly by your letting activity and is not part of the acquisition costs of another asset. Where a retailer or service provider later refunds these shipping costs to you in full, economically only the amount you actually bore yourself should remain as expenditure. #### **VAT on postage and shipping costs** With postage and shipping costs you should note the **VAT details** on the receipt concerned. Certain **universal postal services** are **exempt from VAT under Section 4 no. 11b UStG**. That concerns, for example, numerous classic letter and postage services of Deutsche Post. In those cases **no VAT is shown** on the receipt. {% hint style="warning" %} **Please note:** not every shipping or postal service is exempt from VAT. Courier, express or other shipping services in particular, and certain additional services, can be subject to the **standard VAT rate of 19%**. {% endhint %} What is always decisive, therefore, is the **specific invoice or evidence of payment**: * Where **no VAT is shown** and the supply is treated as exempt from VAT, record the expense without VAT, that is at **0%**. * Where **19% VAT is shown** on the invoice, take that VAT rate over into Immodio accordingly. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner whose letting activity actually caused the postage or shipping costs. #### **Not recoverable from tenants** A landlord's postage and shipping costs are not running operating costs of the building. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled** for this category. {% hint style="warning" %} That applies even where the letter concerns an operating cost statement directly. {% endhint %} #### **What does not belong in this category** The following in particular do not belong here: * envelopes, * paper, * labels, * printer cartridges, * toner, * other **office supplies**, * private letter and parcel costs, * shipping or delivery costs that are directly part of an asset's acquisition costs, * shipping costs within a tradesman's invoice where they are part of the overall supply invoiced there, * travel costs for delivering records in person, * telephone or internet costs, * court or lawyer's costs, * other companies' reminder fees, * costs refunded by the tenant or passed on, where there is a more specific category for them. #### **Which documents should you keep?** Keep in particular: * postal or shipping receipts, * invoices from parcel or courier services, * evidence of online franking, * and, with larger or unusual consignments, where applicable a short note on the purpose of the consignment on file. That keeps it comprehensible later as well **which costs were actually postage or shipping and which costs were office supplies, incidental acquisition costs or part of another invoice**.