Financing
You can put a tax on a source, remove it again and see where KOSMA shows the tax.
Money from a source, for example a distributor advance, often carries VAT. When you put the tax on the source, the cash flow plan shows this VAT. To change a source, you need a licence that covers Financing, see [what your licence includes](/kb/article/what-your-licence-includes).
In the grid, click the source. **Source Details** shows its panels, **Taxes** among them.
In the **Taxes** panel, click  **Add tax**. KOSMA applies the linked budget's first tax to the source straight away and opens the list of taxes. Choose the tax that applies to this money.
In the **Amount** column, enter the amount of the source without the tax. KOSMA adds the tax in the cash flow plan. If you enter the amount including the tax, the cash flow plan counts the tax twice.
**A source has one tax.** If you choose a second tax, it replaces the first, the same as on a budget account. If two tax rates apply to the money of one source, split it into two sources, one for each rate.
The tax changes no figure in the financing plan: the **Amount**, the totals, the shares and **Received** stay the same. A tax's **Refund** sets how much of the input VAT you get back. It makes no difference for a source.
In the cash flow plan, the **Invoiced taxes** row shows the source's **Amount** times the tax rate: 19,000 for 100,000 at 19 %. KOSMA places it on the dates of the source's cash flow rule. If the source has installments, it uses their dates instead. A source with neither installments nor a cash flow rule adds nothing to **Invoiced taxes**.
Once per **Reporting Interval** of the tax, for example every quarter, KOSMA offsets this VAT against the budget's refundable input VAT. The result appears in the **Declared taxes** row.
An installment uses its source's rule only if it has no rule of its own. If the source has none either, the installment adds nothing to **Invoiced taxes**, see [set a cash flow rule on a source](/kb/article/set-a-cashflow-rule-on-a-source).
**Remove a tax.** In the **Taxes** panel, open the list and choose **--none--**. KOSMA removes the tax without asking you to confirm.
Hold Cmd (Mac) or Ctrl (Windows) and click each source. If the selected sources have different taxes, the **Taxes** panel shows:
Mixed contents · Click ↺ to reset
In that case, click  **Reset taxes**. After you confirm, KOSMA removes the tax from every selected source. Then choose the tax as in step 2. KOSMA puts it on all of them.
Add the tax to the linked budget, see [define taxes](/kb/article/define-taxes). You can open the **Taxes** window in three ways:
- Choose **Edit** in the list. - If the budget has no tax yet, click  **Add tax**. - In **Source Details**, click  **Settings for account details**, then choose **Taxes** in the **Settings** menu.
A budget linked to a cost control set is locked. In the **Taxes** window,  **Tax Definition** is then greyed out. When you point at it, KOSMA shows:
This budget is locked because it is linked to a Cost Control set, so nothing new can be added to its catalog. To add to it, open the budget and choose Unlock for Correction.
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