Budgeting
You can give an account or a subaccount a tax, change it or remove it, and you know what to do when one cost carries two rates.
Prices in a budget are net prices. When you give an account a tax, KOSMA calculates the tax on the account's total. That total itself stays the same. For example, an account totals 1,000, and its tax has a rate of 19% and a **Refund** of 0%. KOSMA then adds 190 to the account chosen for that tax under **Collect Remainder In Account**. You set both in the **Taxes** window. With a **Refund** of 100%, no total in the budget grows. Only the part you don't get back becomes a cost in the budget. For how to enter prices, see [edit a budget account](/kb/article/edit-a-budget-account).
In the budget, click the account or subaccount that needs a tax. **Account Details** shows its **Taxes** panel.
If the account has subaccounts, the tax you choose for the account replaces the tax of every subaccount. To give the subaccounts different taxes, choose the tax on each subaccount instead.
Markups have no **Taxes** panel, because a tax on a markup would change the base that KOSMA calculates the markup from.
If the budget has no tax yet,  **Add tax** opens the **Taxes** window instead of the list. Define the tax there first, see [define taxes](/kb/article/define-taxes).
In the **Taxes** panel, click  **Add tax**. KOSMA gives the account the first tax in the list, then opens the list. If you need a different tax, choose it there. The list shows the taxes defined in the budget, with **--none--** at the top and **Edit** at the bottom.
An account has one tax. To change it, open the list in the panel and choose another one. If one cost has two different rates, split it into two subaccounts and give each its own tax.
If the tax you need is not in the list, click **Edit**. KOSMA opens the **Taxes** window, where you add and change taxes. See [define taxes](/kb/article/define-taxes). In this window, the account you just selected is missing from the **Collect Remainder In Account** list.
Open the list in the **Taxes** panel and choose **--none--**. KOSMA removes the tax without asking for confirmation.
You can set a different tax on each subaccount. Fringes, supplements and extra costs always apply to the whole account. An example: an engagement has a fee with VAT and a reimbursement of expenses without VAT. Put the fee and the reimbursement into two subaccounts and give the VAT only to the fee's subaccount. For subaccounts, see [use subaccounts](/kb/article/use-subaccounts).
Click each subaccount in turn and choose its tax in its own **Taxes** panel. A new subaccount already shows a tax: the first one takes over the account's tax, and each further one starts with the tax of another subaccount or of the account. Check the tax of every new subaccount. A subaccount without a tax of its own shows the tax of its account. An account chosen under **Collect Remainder In Account** cannot have subaccounts.
**Who needs a tax.** Most invoices a production receives from outside carry VAT: from rental houses, studios, post-production facilities, suppliers and freelancers. Give a tax to every account for goods and services you buy from outside. Self-employed people and companies that bill their own work usually charge VAT, but no wage fringes apply to them. Give their accounts the tax and no fringes. See [budget personnel and wage earners](/kb/article/budget-personnel-and-wage-earners).
A tax you get back in full still changes the cash flow, because the production pays the VAT with each invoice and gets it back later. KOSMA books the refundable part of the tax in the **Paid taxes** row of the cash flow plan, on the same dates as the cost it belongs to. For a subaccount, the dates come from its own cash flow rule. To find out when KOSMA settles the tax with the tax office, see [read the VAT rows](/kb/article/read-the-vat-rows).
If an account has no cash flow rule, KOSMA books no **Paid taxes** for it. Give the account a [cash flow rule](/kb/article/set-a-cashflow-rule-on-an-account).
If the **Refund** of a tax is 0%, nothing appears under **Paid taxes**. The whole tax is then a cost in the budget: KOSMA books it into the account chosen under **Collect Remainder In Account**, on the dates of the taxed accounts. If you deactivate a taxed account, KOSMA takes its tax out of that account. When you activate it again, KOSMA adds the tax back.
If an account takes the part of a tax you don't get back (it is chosen under **Collect Remainder In Account** for that tax), its **Taxes** panel stays greyed out.
In the cases below, the panel is greyed out too: you can see the tax but not change it. When you point at a greyed-out control, KOSMA shows the reason. With a Free licence, including after a trial has ended:
This dataset is locked because your Free licence does not allow editing it. Upgrade your licence — or ask your team admin, if your licence comes from a team.
If someone shared the budget with you as read-only:
This dataset was shared with you and cannot be edited. Ask its owner for editing rights.
If the budget is linked to a cost control set:
This budget is locked because it is linked to a Cost Control set. To make changes, create a copy.
If you are not signed in:
This dataset is read-only because you are not signed in. Log in again to make changes.
In the Demo Project, you can apply taxes with every licence. For what each licence lets you edit, see [what your licence includes](/kb/article/what-your-licence-includes).
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