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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).
Plausibility check intra-community acquisitions / Input tax
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