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Die Verordnung beschränkt über 4000 gefährlichen Chemikalien in Tätowierfarben und Permanent Make-up.
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Eigenbelege dienen vorm Finanzamt als Ersatz für
Rechnungen oder Quittungen. Hierbei gilt jedoch grundsätzlich
jeden Beleg aufzubewahren und zeitnah einen Eigenbeleg zu erstellen. Sie dokumentieren tatsächlich stattgefundene Geschäftsvorgänge und machen diese bei
Prüfungen durch die Finanzbehörden, Wirtschaftsprüfer oder die
Prüfungswesen als Einnahme oder Ausgabe kenntlich.
Was tun, wenn Belege fehlen? Das Fehlen von Originalbelegen kann verschiedene Ursachen haben. Der Zahlungsempfänger
kann vergessen haben, einen Beleg auszustellen, oder hat für den Empfang
von Trinkgeld keine Quittung ausgestellt. Ist keine dritte Person oder kein drittes Unternehmen an der Transaktion beteiligt, wird nicht immer
ein Beleg ausgestellt; hierbei muss ein Eigenbeleg angefertigt
werden, um den Geschäftsvorgang zu dokumentieren. Für außerplanmäßige Abschreibungen wie Verderb, Lagerabbau oder Diebstahl ist die Erstellung eines Eigenbelegs
notwendig. Originalbelege können verschwunden oder vernichtet worden sein.
Schließlich hinterlässt kein Dieb eine Quittung.

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Mit diesem Tool können Ideen für Keywords und
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für den Erfolg von AdWords Kampagnen ausschlaggebend. Praktisch niemand öffnet Google und gibt spontan einen Suchbegriff ein, nur um
dann zu schauen, welche Ergebnisse übern Bildschirm flimmern. Gesucht werden Treffer, die Informationen liefern oder zur Problemlösung beitragen. Je näher das Suchergebnis die gewünschte Fragestellung aufgreift, desto größer ist die Chance,
dass der Treffer angeklickt wird. Jede Suchanfrage hat einen Grund und bringt eine gewisse Erwartung mit sich.
CTR in %). Die bereits existierenden Ergebnisse sorgen hier für interessante
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Ein ordnungsgemäßer Beleg muss teilweise für steuerliche Vergünstigungen vorgelegt werden. Ein Notbeleg kann diese Voraussetzungen zerplatzen. Das Finanzamt kann verlangen,
die Empfänger der geltend gemachten Betriebsausgaben genau zu benennen. Betriebsausgaben werden nicht berücksichtigt,
wenn der Steuerpflichtige dem Verlangen der Finanzbehörde nicht nachkommt, die Empfänger zu benennen. Der Finanzbehörde
kommt dabei ein Ermessen zu, vom sie in doppelter Weise Gebrauch macht.
Dies ist auch bei einer Vielzahl von Geschäftsvorfällen rechtmäßig.

Dann trifft es eine Entscheidung darüber, ob und inwieweit es Ausgaben, bei denen der
Empfänger nicht benannt ist, zum Abzug zulässt.
Zunächst entscheidet das Finanzamt, ob es ein Benennungsverlangen an den Steuerpflichtigen richten soll.
Kassen- und Zahlungsbelege werden vielfach noch auf Thermopapier
ausgedruckt (z. B. am Postschalter, an der Tankstelle oder im Einzelhandel).
Insbesondere, wenn der Beleg intensiver Sonneneinstrahlung ausgesetzt ist, verändert er sein Aussehen. Diese Belege haben einen Nachteil:
Sie haben keine lange Lebensdauer und verblassen nach relativ kurzer Zeit.
Die aufgedruckten Werte sind nicht mehr lesbar.
Nachträgliche Änderungen sind nicht zulässig. Auch diese Art von Rechnungen müssen übern gesamten Aufbewahrungszeitraum die Anforderungen des § 14
Abs. 1 Satz 2 UStG – Echtheit der Herkunft, Unversehrtheit
des Inhalts und Lesbarkeit der Rechnung – erfüllen. Sollte die Rechnung
auf Thermopapier ausgedruckt sein, ist sie durch einen nochmaligen Kopiervorgang in nicht-elektronischer
Form zu konservieren, das für den gesamten Aufbewahrungszeitraum
nach § 14b Abs. 1 UStG lesbar ist.

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