> 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/10107700-softwarelizenzen-software-saas-immodio-softwaremiete.md). # Software licences, software, SaaS, Immodio, software rental Help on the Immodio entry item Software licences, software, SaaS, Immodio, software rental.
You use this category for the **running costs of software, software licences and cloud-based services** that you use for your letting activity. Typical examples are: * **Immodio** * property management software, * accounting software, * cloud storage, * document management, * office software, * PDF programs, * digital signature services, * software for operating cost statements, * software for tenant administration, * or other **SaaS or software subscriptions**. What is decisive is that the software actually serves the **administration of your letting activity and the generation of your rental income**. Income-related expenditure is expenditure to acquire, secure and maintain income. **A typical case: a monthly or annual software subscription** You use Immodio, for example, for the administration of your let properties and pay **€15 a month** The annual software costs are then **€15 × 12 = €180**. You post this **€180** to the **"**[**Software licences, software, SaaS, Immodio, software rental**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10107700-softwarelizenzen-software-saas-immodio-softwaremiete.md)**"** category The same applies, for example, to a cloud or software licence invoiced annually such as Microsoft 365. #### **Software bought outright is not posted to this category** Not every piece of software is rented as a subscription. You can, for example, buy a software licence once and then use it permanently. Where that is the case for you, do **not** use the "[Software licences, software, SaaS, Immodio, software rental](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10107700-softwarelizenzen-software-saas-immodio-softwaremiete.md)" category but either 1. the category "[IT software and computer programs bought once](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10027500-einmalig-gekaufte-edv-software-und-computer-programme.md)" where the cost of buying the software is **above** €952 including VAT, or 2. the category "[Low-value assets](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10066400-geringwertige-wirtschaftsgueter.md)" where the cost of buying the software is **below** €952 including VAT. #### **What does SaaS mean?** **SaaS** stands for **"software as a service"**. With it you regularly do not buy the software permanently but receive access to an online service for the duration of your subscription. Typical features are: * monthly or annual fees, * use through a browser or an app, * automatic updates, * storage or processing in a cloud, * access ending when the contract ends. Such running fees are to be distinguished from acquiring a computer or another device. #### **Post software and hardware separately** This category is intended exclusively for **software and software services**. The following do not belong here, for example: * computers, * laptops, * a monitor, * a smartphone, * a tablet, * a printer, * a scanner, * other hardware. **Example** You buy: * a laptop: **€1,200** * an annual software licence: **€240** The full **€1,440** may then not be posted to this category. The **€240 software licence** belongs in the **"**[**Software licences, software, SaaS, Immodio, software rental**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10107700-softwarelizenzen-software-saas-immodio-softwaremiete.md)**"** category The **€1,200 laptop**, by contrast, is a hardware acquisition and has to be posted according to its own type of cost to the category "[Computer, laptop, PC, tablet, smartphone, printer](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024400-computer-laptop-pc-tablet-smartphone-drucker.md)". #### **Take private use into account as well** Where you use software both: * for your letting activity * and privately, in principle only the **share relating to the letting activity** may be attributed to your letting activity. **Example** A cloud or office licence costs **€120 a year** You use it comprehensibly: * **75% for your letting activity** * **25% private** In principle **€120 × 75% = €90** then relates to your letting activity and may be posted to this category. The remaining **€30** is privately occasioned and may **not** be posted to this category. With software used exclusively for the administration of your let properties, by contrast, a full attribution to the letting activity is possible. #### **Set-up, onboarding or support costs** Software providers sometimes charge, in addition to the licence itself, for example: * set-up fees, * data migration, * onboarding, * training, * support packages, * individual configuration. Where these services are directly part of using the software for your letting activity, they can likewise constitute letting-related software or service costs. {% hint style="info" %} With larger individual programming work or the development of your own software, by contrast, it should be examined separately whether there is actually still an ordinary running software service or the acquisition or production of an asset of its own. {% endhint %} #### **Do not confuse software costs with office supplies** Typical office and consumable materials do not belong in this category either. For example: * paper, * envelopes, * files, * pens, * printer cartridges, * labels. These items are **office supplies** and not software. They are posted to the category "[Office supplies (printer cartridges, paper, etc.)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024200-buerobedarf-druckerpatronen-papier-etc.md)". #### **Examine foreign software providers particularly carefully** Many cloud and SaaS providers are not based in Germany. Where you as a landlord receive an invoice from a foreign software provider **without German VAT**, that does not automatically mean that there is nothing further to note for VAT purposes. With certain other services supplied by a business established abroad, the liability for VAT can pass to the recipient of the service under Section 13b UStG. That can apply in particular to businesses that otherwise generate predominantly or exclusively VAT-exempt letting turnover. Software and other digital services can be classified for VAT purposes as electronically supplied other services. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner whose letting activity the software actually serves. #### **Do not recover from the tenant** Software for: * property administration, * bookkeeping, * tenant administration, * document management, * preparing statements in principle belongs to the **landlord's administrative activity**. Such administrative costs are not recoverable operating costs of the let property. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. Keep in particular the **invoice, the licence or subscription agreement and evidence of payment**. With foreign providers, the details of the provider's place of establishment and the VAT treatment should additionally remain comprehensible.