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This reconciliation controls whether the tax value that applies to the reverse charge turnover matches the value in the input tax field that is applicable to the reverse charge turnover.
The VAT@GTC controls whether the taxes from the RFUMSV00 under the § 13b-UStG [Inputtax] (identification by means of tax code mapping to monthly return fields 47, 53, 74, 79, 85) match the input tax, identified in the monthly return field 67. Deviations can result from rounding differences (e.g. if the tax base is considered as correct).
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Plausibility check intra-community acquisitions/ Input tax
This reconciliation controls whether the tax value that is applied to the intra-community acquisitions matches the value of the input tax that is applicable to the intra-community acquisitions. The VAT@GTC controls whether the taxes from the RFUMSV00 under the intra-community acquisitions (identification by means of tax code mapping to monthly return fields 89a, 93a, 98 and 96) match the input tax value, identified in the monthly return field 61. Deviations can result from rounding differences (e.g. if the tax base is considered as correct).
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