Hypersoft procedure on loss entries
Loss entries are entries of items that are not sold but consumed without proceeds. Reasons can be complaints, breakage, invitations and otherwise.
Securing the delivery of goods without payment
In business life it happens again and again that goods have to be handed in without payment. It is not a solution not to record such sales of goods. The Hypersoft system supports you in recording these business transactions with the comprehensive loss management. The possibility to show invitations on the invoice, for example, makes the situation comprehensible for your customers.
Further documentation: Best Practice Protection against "false invitations
Differentiate reasons for loss
The differentiation of reasons for loss increases transparency and evaluability. It may also be more plausible in audits, for example, to be able to distinguish invitations from breakage and not simply book it as a "loss". We recommend that you coordinate the different loss reasons you want to apply with your tax advisor and define them in your internal procedure description.
Error in the allocation...
If your employees make mistakes when assigning loss reasons and you want to correct them so that this reposting is comprehensible, then cancel the original posting and repost the item with the loss reason. You must ensure that the order voucher does not represent a new order. You should also document the procedure in your internal procedure description.
Loss entries in TSE and DSFinV-K Export
The TSE system does not offer any explicit functions to mark a loss entry as such. It is signed as a booking with 0,- in the TSE. In the DSFinV-K export it is also exported as a booking with 0,-. In the Hypersoft reports you can evaluate more details on this. Examples can be found in the Report Manager in the section F Losses / cancellations.
Changing entries to losses is not logged or posted separately in open transactions. The system assumes that you can change entries to losses, change the reasons for losses and the status is signed securely to complete the transaction. The loss remains a loss when it is changed and the reports in Hypersoft can output additional information on the reasons for the loss. However, if you close a transaction with a new balance, access the transaction again and then post the item as a loss, the original entry for the item is reversed and a new entry is posted as a loss of 0. This automatic offsetting entry and new entry (as a loss) is then also signed and exported in the standard.
Further documentation: Loss management in practice
Back to the parent page: Fiscal Law on the Application Decree on Section 146a AO