Taxable persons are required to report issues for the private purposes, non-business purposes and own use separately in the tax calculation form according to the law and the Regulations on implementation of the VAT law.

For this purpose, the document of the document type of issue for own consumption are created.

The account of the customer and the accounts of goods are not used in this type of document, so you do not have to enter them. In the lines of document, enter all the usual data and the account of the expenses (MANDATORY!!!), which will be a contra-posting to the posting to the tax account from the VAT tab.

In this form, the form and functions are the same as in an issue invoice. The only difference is  that the automatic posting of issued invoices for own uses only posts off the amount of tax from the document and that goods movements of this kind are shown in the VAT records in a different manner.

Posting lines:

If you also define an account for posting and consumption of material in the Document Types register, you can also post material movements with the automatic posting of material consumption.

Such material movements are shown:

 Business gifts/entertainment, sales to employees of the company

1. If this is about the gift of own product (for example to the business partner for the entertainment purposes) the procedure is closed by that.
2. If this is about sales, revenue on sales and charges (or received payments), it is posted  MANUALLY!

Let's suppose we have charged our employee €1,600 for 10 pieces of goods produced by your company.

See also:

• Write-off usage in frame of allowed amounts
• Sales price for own use