Steuerliche Buchhaltung für Umsatzsteuerpflichtige ET330

Version of the cash book for entrepreneurs who are VAT payers and do not keep accounting records but do keep tax records. Manual entry into the pre-printed A4 notebook is especially appreciated by those who want to have an overview of their finances on paper and then hand over the documents to an accountant or tax advisor.

Tax records for VAT payers in 1 notebook

VAT payers have to deal with tax in addition to the amount on each document, which is why Baloušek has prepared a separate form, different from the version for non-VAT payers. The book is used for a clear record of income and expenses for a given period. The uniform pre-printed format helps even someone other than the person who wrote the entries to understand them.

The notebook has 19 sheets in A4 format, printed on both sides in black. The cover is made of offset paper with lamination, and the inner sheets are made of smoothed recycled paper. The form is non-copying, so the entries do not transfer to the next sheet and the pages remain clean.

Where manual tax records make sense

It is suitable for smaller businesses and sole proprietors who are registered for VAT but have a manageable number of documents: small shops, workshops, construction craftsmen, or service providers. The entries can be made at any time, without a computer, for example in the evening after closing the business.

Accounting offices that keep records on paper for their clients or want their clients to record transactions themselves will also find the form useful. The A4 format can be filed in a folder with invoices and receipts, so all records for the period are in one place.

Difference from version ET328

At first glance, both books look similar: same A4 format, 19 sheets, and material. However, the intended use is different. ET330 is for VAT payers, while ET328 is for non-VAT payers. If you are not registered for VAT, choose ET328.