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 adds the tax on top of the account's total. The prices and totals you entered stay the same. 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. A markup is usually a percentage of the budget's accounts. KOSMA books the part of a tax you do not get back into one of these accounts. A tax on a markup would change the base that KOSMA calculates the markup from.
If the budget has no tax yet, clicking  **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 puts the first tax of the list on the account at once and opens the list. Choose the tax you need. It replaces the first tax. To remove it, choose **--none--**. The list shows the taxes defined in the budget, with **--none--** at the top and **Edit** at the bottom. If the account already has a tax, open the list in the panel and choose another one. An account carries one tax. The new tax replaces the old one. If one cost carries two different rates, split it into two subaccounts and give each subaccount one 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). When you open the window this way, KOSMA does not offer the selected account under **Collect Remainder In Account**.
Open the list in the **Taxes** panel and choose **--none--**. KOSMA removes the tax without asking for confirmation.
Tax is the only account detail you can set per 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 subaccount without a tax of its own shows the tax of its account. When you add the first subaccount to an account, KOSMA moves the account's tax to that subaccount. Each further subaccount starts with the tax of another subaccount or of the 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 things you buy in. 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).
If you get the tax back in full, the account's total is the same with or without the tax. The cash flow still changes, 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, KOSMA uses the subaccount's own cash flow rule. Once per **Reporting Interval** of the tax, KOSMA nets these amounts against the **Invoiced taxes** from financing in the **Declared taxes** row. A payment to the tax office appears one month after the end of the interval, a refund two months after it. The intervals start in January.
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). Without a tax on the account, KOSMA does not show the account's VAT in the cash flow plan.
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 removes its tax from that account. When you activate the account again, KOSMA adds the tax back.
If an account is chosen under **Collect Remainder In Account** for a tax, its **Taxes** panel stays greyed out.
In every other case, you can read 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 for reading only:
This dataset was shared with you and cannot be edited. To make changes, create a copy.
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).
Markdown