> 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/10144900-vorauszahlung-nebenkosten-betriebskosten-fuer-garagen-und-andere-raeume-19.md).

# Advance payments for service charges / operating costs for garages and other rooms (19%)

Help on the Immodio entry item Advance payment of ancillary costs / operating costs for garages and other rooms (19%).

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Use this category for advance payments of operating costs agreed for garages, parking spaces, commercial premises or other premises with **19% VAT**.

Only enter advance payments here where the letting is actually **subject to VAT** **and the operating costs are also billed with VAT**. The payment is later set off against the operating costs actually incurred.

{% hint style="info" %}
Assign the entry not to a tenancy but to the respective **owner** (usually yourself).
{% endhint %}

### A special feature with garages and parking spaces

With garages and parking spaces, what matters is whether they are let separately or together with an apartment.

Where a garage or a parking space is let **separately**, the letting can be subject to VAT. In that case the associated advance payments of operating costs are also recorded with 19% VAT.

Where the garage or parking space is let together with a VAT-exempt apartment to the same tenant, on the other hand, it is often regarded as an ancillary service to the residential tenancy. In that case **no** VAT usually arises and this category should not be used.

### A special feature with commercial letting

Commercial premises are also let VAT-exempt in principle at first. Under certain conditions, however, the landlord can opt for VAT. That is possible in particular where the tenant is a business and uses the premises for turnover that does not exclude the deduction of input VAT.

Where VAT was effectively opted for, the advance payments of operating costs are billed with 19% VAT in addition to the rent. In the later operating cost statement the costs have to be treated with VAT accordingly. The standard rate of tax is 19%.

### Do not enter in this category

The following do not belong in this category:

* ordinary advance payments of operating costs for VAT-exempt residential tenancies
* advance payments for garages or parking spaces let together with a VAT-exempt apartment
* advance payments without agreed VAT
* flat rates for operating costs
* the base rent or the garage rent itself
* additional payments from a statement already prepared

Where the landlord uses the small business rule, no VAT may generally be shown. In that case this 19% category should not be used. Since 2025 the small business threshold has been €25,000 of turnover in the previous year and €100,000 of turnover in the current year.

{% hint style="info" %}
Only use this category where the rental agreement, the invoice and the tax treatment fit together. With commercial premises in particular, it should be clearly agreed that the rent and the operating costs are owed plus statutory VAT.
{% endhint %}

{% hint style="danger" %}
**Note:** This information is intended only as general guidance and expressly does not replace tax advice. Whether VAT has to be shown in an individual case should be clarified with a tax adviser.
{% endhint %}