Corporate income tax assessment 2020

Walker

Hi Everybody,
I received a bill from Steueramt for the taxes for 2020 (Staats- und Gemeindesteuern 2020). Shall I pay it? The current year is not over yet and the exact amount of the company’s profit is not known, so I don’t understand why I received this invoice.

BinderVivala

Hi)
This is a provisional invoice from the tax office that must be paid. In 2021 you will receive a final invoice after submitting your tax declaration for 2020, according to which the necessary adjustments will be made.

Mic

How did you book the payment? Through P&L (Umsatzsteuer/Bank) or (Forderung/Bank)?

BinderVivala

Hello Mic
I believe the question was not about VAT, but about corporate "income" tax.
Anyway, you should book the invoice as a Verbindlichkeit (Direkte Steuern/Verbindlichkeit) and later as a payment (Verbindlichkeit/Bank).