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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).
If certain tolerance limits are not exceeded in these two reconciliations, the user has the choice to ignore the difference or take this resubmission into the next period, where it can be checked again.
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