Office supplies

In business accounting is called with office supplies all consumables of office life (eg, copy paper, printer ink, toner, erasers ) and writing instruments such as pens or pencils. In addition, all products can be treated according to German tax law, such as office supplies at a cost up to 60 Euros, which are used in the office of companies, such as hole punches, staplers, calculators, sharpening machines or small furniture.

Tax Aspects

In financial accounting expenses for office supplies can be booked as an immediate expense and concluded within the framework of annual accounts to the profit and loss account. However, this is only so-called " self-employed usable " goods of the case. A scanner that would have to be connected for operation on a computer, for example, can not be recognized as an expense for office supplies, even though he may be less than 150 € net costs, but counts as well as all office equipment or office furniture that more than 150,00 € net have cost the original cost, the operating and business equipment (BGA ) or to office machines.