Flat Rate for Office Supplies – How Can It Be Declared in the Tax Return?

The article addresses the topic of the flat rate for office supplies in relation to tax declarations in Germany. It emphasizes the importance of considering these expenses in the tax return, regardless of the professional situation. The possibility to claim the costs of office equipment and materials for tax purposes can significantly impact the amount of tax payable. It discusses how this flat rate can be claimed in the German tax system and whether it makes sense to use specialized software or tax advice to make the tax process as efficient and beneficial as possible.

Deductible expenses – can office supply costs be deducted for tax purposes?

Additionally, it is explained that expenses incurred to generate income can be deducted from taxes. This includes various work supplies such as tools, standard work clothing, or professional literature. It is crucial that they are primarily used for professional purposes. If professional use exceeds 90%, the full costs can be deducted. In cases of partial private use, expenses must be allocated.

Specifically, the deductible expenses for office materials are explained. These include all necessary office supplies, as long as they have not already been paid for by the employer. For the tax office, it is irrelevant whether the work takes place in the office or at home. Deductible office items include, for example, printer paper, stationery, folders, staplers, pens, staples, technical devices, and software.

Flat deductible costs – automatic deduction when submitting the tax declaration

In Germany, there is the option to automatically deduct a flat rate for income-generating expenses of 1,230 euros in the tax declaration. This option is available to all employees and self-employed individuals. It is considered by the tax office upon submission of the tax return and requires no additional steps from the taxpayer.

However, if the actual costs exceed this flat rate, an application for a higher deduction can be made. For this, it is necessary to present appropriate evidence to prove, for example, travel expenses, working hours, the distance between residence and workplace, and expenses for used means of transport.

Flat rate deduction for office materials in the tax declaration

Expenses for work materials can be listed in the tax declaration as costs for generating income. For this purpose, enter the total amount in line 41 of Appendix N under ‘Income-related expenses’ on the ELSTER platform.

In Germany, there is the potential to deduct the acquisition costs of so-called low-value assets (GWG) according to § 6 Abs. 2 of the Income Tax Act (EStG) for tax purposes. As of January 1, 2023, the limit is 1,000 euros net (excluding VAT). This means that an asset whose net acquisition costs do not exceed this limit can be fully depreciated in the year of acquisition.

To qualify for this depreciation, the acquired items must meet the following conditions:

They are independently usable, meaning they can be used independently of other devices (e.g., a desk or an office chair).
Their net acquisition price does not exceed the limit of 1,000 euros.
If the value of an asset exceeds 1,000 euros but is not higher than 1,250 euros, the pooling method can be applied. These assets are then depreciated evenly over a period of 5 years.

Flat rate deduction for office supplies – must receipts and invoices be submitted?

For the tax declaration, no receipts and invoices for office supplies need to be submitted. They are only required if the tax office requests proof of the expenses made.

When submitting the tax declaration, it is sufficient to enter the expenses in the available online form or a specialized tax return app. It is important to keep all receipts in case the tax office requests further information. If additional documents are needed, the tax office will contact you.

For the flat rate deduction for office supplies in the tax declaration, it is advisable to collect all receipts, invoices, and receipts to be able to prove the actual expenses.

Flat rate tax deduction for office materials – which documents can confirm expenses?

For certain expenses in the tax declaration, appropriate evidence is necessary. This is the only way to demonstrate the incurred costs to the tax office. These include for example:

• Receipts – purchase receipts,
• Invoices, including services performed by craftsmen,
• Contracts – purchase or rental agreements,
• Bank statements, other documents – utility bills or schematics and photos from the home office.

For deducting costs for office supplies in the German tax declaration, using specialized software for tax refunds from Germany or consulting a tax expert can be helpful. If there are difficulties in preparing the tax declaration, tools like the tax return app Taxando, which acts as a personal tax advisor and enables the completion of the German tax declaration in Polish to overcome language barriers, can assist. Use this modern tool today – we invite you!