Guide

Glossary

Terms used in Faden IP Box and what the app does with them: IP right, nexus ratio, KPiR, direct and indirect costs.

The app's terms in the order you meet them. We describe what the screen does, not the law.

Workspace and roles

A workspace holds one company's data: IP rights, invoices, costs and reports. Pick it from the Entrepreneurs list; an entrepreneur lands in their own after signing in.

Entrepreneur, accountant and administrator are the three roles. See Roles and permissions.

IP right and evidence of work

An IP right (qualified intellectual property right) is a register item that you assign revenue and costs to. You keep the register in the IP rights window.

An entry documents work on an IP right. It is created by hand or from an invoice and goes into the report's evidence. See IP entries.

The Detailed IP ledger is the source data saved in the report when it is generated. It is in the report detail, and the XLSX file contains it too.
Awaiting review marks an invoice with an automatic entry suggestion that you need to check and confirm. See Invoices.

Costs and KPiR

KPiR (the tax revenue and expense ledger) is the register the app takes revenue and costs from. You can import it from a CSV, JSON, XLS or XLSX file. See KPiR.

Every cost in Expenses has a classification:

Direct: 100% of the cost goes to the chosen IP right, or to the qualifying income of that month.
Indirect: the cost is split by the monthly share of IP revenue in total revenue.
Excluded: the cost does not count towards IP costs.
Unclassified: the cost affects neither IP costs nor the nexus ratio.

Nexus ratio and categories a-d

The app calculates the nexus ratio separately for each IP right using the formula min(1; 1.3 × (a+b)/(a+b+c+d)). The result never exceeds 1.

The nexus category (a-d) is a separate decision on a direct cost and requires a specific IP right. You fill in the yearly source data in Tax settings.

Report and PIT/IP annex

An IP Box report is a read-only yearly snapshot of the calculations. After changing data you generate it again. See Reports.

The PIT/IP annex is a preview matching the annex XLSX file, opened in the report.

IP income and non-IP income are the split of revenue that you set when reviewing an invoice.
The audit log and backups are administrator tools.