> 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/einnahme-anlegen.md).
# Creating income
This page explains how to create new income under the "Income and expenditure" menu item.
To create new **income**, first click the **"+ Create entry"** button. The corresponding window for recording it then opens.
#### **Recording manually or analysing with AI**
You can record income manually as usual and fill in all the fields yourself. Alternatively you can upload a receipt and have it evaluated automatically using the "**Analyse with AI**" button. Immodio can recognise relevant details such as the amount, date, description and category and the individual items of the invoice, and create them as entry items. Fields filled in by the AI and items recognised are marked accordingly so that you can check the suggestions specifically.
{% hint style="warning" %}
Please note: the AI can produce incomplete or incorrect details. Check all data taken over automatically carefully before saving, in particular amounts, assignments, categories and information relevant for tax.
{% endhint %}
## 1. Uploading the receipt
Immodio recommends first uploading the **receipt** for the income so that you can read off all the details conveniently.
* **Drag and drop:** drag a PDF file here or click
* **Camera:** photograph the receipt directly
* **Gallery:** select an image from the gallery
In the desktop version you can display the receipt directly next to the input form by clicking the receipt or by clicking **"Show"** in the three-dot menu, and take the data from it easily. Using the magnifying glass icon you can search the PDF file by keyword.
***
## 2. Type and status
Record the **type** here (in this case "income") and the **payment status**.
* **Unpaid**: the receipt has not been paid yet.
* **Cash**: the payment was made in cash.
* **Bank**: the payment was made through your bank account.
* **Private**: the payment was made privately.
* **Credit**: only select this where it is a **borrowing**.
As soon as the payment has been made, the **payment status** has to be adjusted accordingly.
***
## 3. Receipt data
| Field | Description |
| ---------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| **Receipt / invoice number** | Enter the invoice or receipt number from the document here. |
| **Receipt date** | Enter the date of issue stated on the receipt, the invoice or the credit note here. |
| **Party (optional)** | Select the appropriate **party** (for example a tenant or service provider). This field lets you search receipts by party later using the search function. The name is used when the description is generated automatically. |
| **Due by (optional)** | Enter the due date of the receipt. This makes it possible to see later which income has not yet been paid but is already due. |
| **Description** | The description can be created automatically by Immodio by clicking "Generate description". You can also word the description yourself or adjust or add to it manually. The entry is then listed in the overview with this description and can be searched by it. |
***
## 4. Items
Entry items let you split a receipt into partial amounts that can be assigned to different properties or types of cost.
* **Splitting a total amount across several properties or units**\
(for example a refund of chimney sweep costs)
* **Assignment to different types of income**\
(for example rent, ancillary costs or parking space rent)
Using **"+ Add item"** you can create a further item. Using the **delete icon** you can delete an item again.
| Field | Description |
| ---------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| **Category** | Click the field and select the appropriate category for the entry. You can use the search function and search for the appropriate category (for example chimney sweep, communal electricity, deposits received, etc.) |
| **Assignment** |
Set where this item is assigned. Assignment to an owner, unit, tenancy or property is possible.
Property: where the item relates to the whole property (for example an insurance payment for damage to the roof).
Unit: where the item can be assigned to a specific unit (for example tradesmen's costs for work in one unit).
Owner: where the item concerns the owner directly (for example a credit of interest).
Tenancy: where the item can be assigned directly to a tenancy (for example a rent payment or an additional payment of ancillary costs).
|
| **Gross amount** | Enter the gross amount of the item including VAT here. Where the receipt contains only one item (for example a chimney sweep invoice for one property), the gross amount corresponds to the whole invoice amount. |
| **VAT** |
Select the appropriate rate of VAT here. It is usually stated on the receipt.
19% (standard rate): for example for tradesmen's services, caretaking services, electricity
7%: for example for postal services or accommodation services
0%: for levies or charges, for example property tax, sewer charges or charge notices from the city
You can also set an individual rate of VAT.
|
| **Entry text** |
By clicking "Generate entry text" Immodio automatically creates an entry text. You can adjust it or enter your own text. The entry text helps you and your tax adviser to classify the entry clearly later.
There are no fixed rules for the entry text. You can therefore also use your own wording, but as a rule it is advisable to use the entry texts generated automatically by Immodio.
|
### Operating costs (optional)
Where an item is relevant to operating costs, enable the **"Recoverable in the operating cost statement"** field. You can then select the appropriate operating cost category and set the settlement period.
Depending on the category for which you create an entry, Immodio already preselects the appropriate operating cost category for you and you only have to set the settlement period or add any supplementary details.
Income relevant to operating costs arises above all from credit notes or cancellation invoices for expenditure relevant to operating costs entered earlier. Examples include:
* a credit note from the cleaning service for cleaning work not carried out
* a cancellation invoice for an incorrect gas invoice
Such amounts have to be taken into account in the operating cost statement and passed on to your tenants accordingly, because they reduce the operating costs.
| Field | Description |
| -------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| **Operating cost category** | Click the field and select the appropriate operating cost category. These categories correspond to the permissible **types of operating cost under the Operating Costs Ordinance**. You can use the search function and search for the appropriate category. Depending on the [category selected in the items](#id-4.-positionen), Immodio fills this field in automatically for you. |
| **Labour costs under Section 35a EStG (optional)** | Enter the labour costs stated on the receipt here. They are shown later in the operating cost statement so that your tenants can claim the labour costs under Section 35a of the German Income Tax Act as a household-related service for tax (for example for a chimney sweep, cleaning work or garden maintenance). Enter the gross amount (including VAT). |
| **Period** |
Select the period for which the item is to be taken into account in the statement. You can set the current period (the whole current year), the previous period (the whole past year) or an individual period (overlaps from the past or current year and particular time windows within a year).
Where income relates entirely to the settlement period of a whole year, select the corresponding settlement period for that year.
Example: You receive a credit note from your building insurer for the period from 01/01/2025 to 31/12/2025. In that case you select the settlement period 2025.
Select "Individual period" where income extends over several settlement periods.
Example: You receive a credit note from your building insurer for the period from 01/02/2025 to 31/01/2026. As the period extends over two billing years, you select the individual period and enter the corresponding period. Immodio then allocates the amount to the exact month across the respective settlement periods in the background.
|
By clicking **"Save"** the income is created and assigned to the appropriate **year** according to the **receipt or invoice date**. Using the **delete icon** you can delete income again.
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