Important: As a rule, the "Statement according to sect. 35a of the Income Tax Act (EStG)" only shows the expenses for the work done by tradesmen according to sect. 35a. These then refer to the wage shares, machine and travel costs. In this case, you can enter the same value in both fields "Invoice amount" (Rechnungsbetrag) and "Included wage share" (darin enthaltener Lohnanteil)!