Advertising expenses In the tax context, this refers to expenses for acquiring, securing and maintaining income. In SAP Business One are not managed as a separate term, but can be clearly mapped via corresponding G/L accounts, cost centres and posting logic in financial accounting.

Examples of income-related expenses:
- Marketing measures (e.g. flyers, adverts, advertising campaigns)
- Agency services in the context of sales promotion
- Trade fair appearances and sponsoring
Mapping in SAP Business One:
- account assignment template: Enable the Percentage distribution of marketing costs to different departments or cost centres. 100 % of an account can be automatically allocated to several other accounts.
- G/L account "Advertising costs": Use for orders and invoices for marketing expenses.
- Cost centres: Recording of advertising costs by organisational unit for internal analyses or budget control.
- "Copy to" function: In practice, an order is created at an advertising agency and transferred directly to an incoming invoice when the invoice is received - with automatic transfer of the G/L account and cost centre assignment.
Example: A marketing campaign is realised via an external agency. The an order is entered in the system with the account Advertising costs and a specific cost centre (e.g. "Sales"). The subsequent invoice is automatically transferred, ensuring that the costs are recognised correctly and traceably.
Note on tax categorisation: In German income tax law, income-related expenses are particularly important for income from employment (Section 9 EStG). Operating expenses Input into the accounting system.
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