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The German form for the monthly VAT return or the annual VAT return [incl. appendix UR] Depending on the country and the type of period that is seleceted, a form for a Declaration is shown in the [VAT Return Declaration dialogue], depending on the period the user selects. The VAT returns of individual companies are processed here. The VAT return structure of a VAT group is explained in the [VAT Group return] dialogue.
Manual VAT return creation without tax code mapping
In addition, it is possible to map the tax codes in spite of manual message creation. This can be activated in the [Master data], the tax codes can be chosen for the selected period. To fill out the VAT return form, the fields can be expanded using the [Plus sign].
If one VAT return form row contains both tax base fields and tax, only one of the two fields can be filled out so that the VAT@GTC automatically calculates the assigned value after clicking on [Save]. Interdependent fields must be entered only in one field, the partner value will be added automatically when the form is updated.
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It is recommended to reconcile the entered values before finalizing the VAT return, since no reconciliations are available during the Manual entry and VAT@GTC cannot check the plausibility or correctness of data. |
Creating VAT return: via import
If the Import function is used, the reporting data sets are automatically transferred to the VAT return. It is necessary to perform the data import and tax code mapping in the [Master data] main area beforehand.
The fields marked with a [Plus sign] can be expanded. When expanded, the following columns appear:
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The reconciliations can be carried out after the import. If the reconciliations are successful, the VAT return can be finalised.
Manual VAT return creation without tax code mapping
Since the entry of the VAT amounts into the form has been done manually, manual adjustments can be made simply by overwriting the already entered VAT amounts and confirming the entry with [Save].
Manual VAT return creation with tax code mapping and Import
In order to make manual adjustments, first expand the position by clicking on the [Plus sign].
The edit mode is then activated, tax codes and tax code types can be selected now. The company code can only be selected freely if a company has several booking codes, otherwise a change is not possible. When entering the VAT amounts, please make sure to enter the increases in the value without signs and loss in value with a minus sign. The comment field, which must contain at least five characters, should be used to document the reason for the change. A detailed and accurate description (possibly also a reference to an internal company process number) is necessary so that the change can be traced by other users. Click on the [Create
] button, to save the manual changes.
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Some VAT fom rows can contain either the tax base or tax. This depends on the Settings made in the Master data for the automatic correction. |
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If the tax is corrected automatically, the tax base field becomes editable.
If the tax base is corrected automatically, the tax field becomes editable.
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Basically, changes in the VAT@GTC are saved in a change history. Thus, it is not possible to delete the incorrect change, though you can create a counterpart. By clicking on the [Create offsetting entry] button, a cancellation of the previously applied changes is made. By clicking [Create] it can be confirmed and saved. If you apply manual changes, you can add a comment or an attachment [Create comment]. The date, the time of the entry and the user who has made it are shown on mouseover on the Info symbol.
The following message appears, after changes have been made. It is necessary to reload the dialogue to update the changes and see them in the VAT return. This can be done by clicking on the [VAT return] dialogue in the [VAT] main area.
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Reason 1: correct tax code but incorrect amount, tax base and tax are congruent.
In accounting terms, this can occur due to a manual error entry in SAP. For example, an incoming invoice is invoiced in SAP, but with correct tax code. Thus, this booking is copied to reports [RFUMSV00] and [RFBILA00] and the error cannot be detected by the reconciliations. If this error is discovered within the context of random sampling, a manual adjustment must be made in the VAT return. Depending on your [Automatic correction] settings in the country dialogue, you can adjust just in base-field or tax-field.
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To change the tax code a derecognition of the imported amount has to be made, since [Create offsetting entry] is not available for imported values. It is important to select the same tax code in the dropdown list, as in the imported row (in this case D1), which is to be corrected. The amount with the opposite sign must be entered in the input field and then confirmed with [Create].
If the entry has been made, it appears in the new row. Now the amount with the correct tax code can be entered again.
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Toolbar
In the toolbar there are some helpful functions with a wide range of scopes.
Language
The language of the Declarations can be configured in the declaration dialogue independently of the system language. Different languages can be set for each country. The German returns are available in German and English. For foreign forms, the number of available languages varies depending on the country. By default, the system language is preselected as the form language. If the system language is not available for the current form, either the national language or English is preselected as the form language.
Legend of symbols
This function opens a legend of symbols in another tab. The legend of symbols is maintained via the same website as this manual and can be found here: Legend - Forms
Additional functions
Info view
The declaration now offers the option of displaying the so-called info view. Technical details are displayed there for each field, such as the mapping ID, the formula with which a field is calculated, or a regex for validation.
Download XML Source
Furthermore, there is the possibility to download an XML of the displayed return via download XML Source. This can be used for support purposes, among others.
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The XML source is not identical with the XML file that is sent to the tax office. |
Recalculation of sum values
During import, manual adjustments, reconciliation corrections, inclusion of resubmissions and transfer of values from previous periods, previous declarations or lower-level companies, the total values of the affected values are always recalculated directly. For example, in the event that the rounding logic or the number of decimal places is adjusted in the country settings, the recalculation of the total values is not carried out automatically. Here, the user can use this function to decide for himself for which open declarations he would like to have the sums recalculated afterwards.
Export the declaration
As in many other dialogues, there are several options for exporting the declaration. The declaration can be exported as a PDF, Excel or print view.
Import SPP value to declaration
This function is only available if the following requirements are met:
It is a German December preliminary declaration.
In this case, there is an exception: If an end date that is not in December is entered in the master data of a company under [Master data → Companies → Edit → VAT group data → Overall period], then the function for transferring the SPP value in the period of the end date is available.
There is an SPP
It is a Representative VAT group member or a standalone.
The declaration is not yet closed.
When using this function, the SPP value of the company is transferred from the SPP period to field 39. A compliance stamp with user and time of transfer is also stored.
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There are several warning messages that can occur in connection with this function:
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Form
In the German annual declaration, the two parts of the declaration (annual declaration and UN appendix) can be shown or hidden as desired. By default, only the annual declaration is shown without the UN appendix.
Corrections
Even if a correction is created, only one declaration is displayed at a time. It is possible to switch between the different corrections. When the dialogue is called up, the most recent correction is always displayed first.
There is also a new display for comparing a declaration with its various corrections. This always compares two declarations with each other, which can be selected flexibly via the correction dropdown. With a checkmark in the checkbox [Only differences] you can also choose whether all fields should be shown or only those fields where differences occur.
Creating a declaration
When creating declarations, the basic rule is that there are total fields that are always calculated automatically. No direct entries can be made in these fields, neither via manual entry nor via tax codes. Apart from this, however, there are different methods for creating declarations, which have some differences.
In the master data, the setting is made as to whether a company imports the reporting data via SAP reports or whether these are entered manually in the reporting form. When creating a report manually, it is also possible to decide whether a tax code mapping should be used or not.
Without tax code mapping
If manual message creation without tax code mapping is selected, the message values can be entered directly into the form manually. If there is a direct relationship to a related BMG or tax field, and a unique percentage applies, then the opposite side is calculated automatically.
It is not possible to enter values from different transactions separately in the same field and to view a breakdown afterwards. However, a file with a comment can be attached via the paper clip with the plus sign, in which such a breakdown can be made alternatively. Any other files can also be uploaded there. If adjustments are necessary, the existing values in the declaration lines can be overwritten.
If the entry in a field is not 0.00€, this field will receive a thick frame after reopening the declaration. If a declaration field has been changed in the currently displayed correction of the declaration, the declaration field is also on a blue background. This function serves to provide a quick overview of the fields in the declaration in which entries or changes have been made.
With tax code mapping
If a declaration is created using tax codes, the layout and processing of this dialogue is very different. It does not matter much whether the declaration is created manually with tax code mapping or is largely filled via an import of SAP reports.
The values are not entered directly into the field when creating with mapping. In order for a field to be filled, a mapping to the field must exist.
Information on whether a tax code is stored is provided by a small triangle in front of the corresponding field. If the mouse is held over the triangle, the tax codes that are mapped to this field are listed.
Via Import
By importing an RFUMSV00, the declaration can be automatically pre-filled. The assignment of the tax codes to the declaration fields is used to transfer the values to the declaration. In addition, automatic adjustments from reconciliation 1 or manual adjustments from the [Reconciliations] dialogue can be included in the declaration. These adjustments are not made via the Declaration dialogue.
Manual adjustments that do not result from reconciliations can be created in the same way as a manual declaration is filled with tax codes. The procedure is described in the next section.
Manually
If a declaration cannot be created using SAP reports, but the advantages of a tax code mapping are still to be used, it is possible to either use fictitious tax codes or to use existing tax codes from other companies.
To fill in the reporting form, the desired fields can be opened via the [plus sign]. An entry can only be stored in a field if a tax code is also stored.
Via the opened field, the corresponding tax code can now be selected under [Change] and the value to be reported can be entered. For this purpose, a comment with at least 5 characters must be created to describe the entry. The plus sign adds the entry to the field. Each field has a sum, which can be seen in the field in collapsed mode. This sum is recalculated with each additional entry. Any number of entries can be added to a field. An entry cannot be deleted, only offsetting entries can be created.
Each entry in the declaration is represented with the following columns:
| Identifier | The identifier consists of the tax code, the tax code type and a consecutive number. If the sequential number is [0], this means that the value originates from the import file RFUMSV00, as can also be seen in the comment field. |
| Type | This field is only shown for gross fields. These are currently only available in Belgium. For gross fields, not only the tax base but also the tax can be mapped to a field. In this case, both values are entered separately. In order to distinguish whether it is the tax base or the tax, the type is also indicated. The following types are available: |
| CC | Indication of the company code number to which the declaration value is assigned. |
| Value | Amount of the tax base or tax amount depending on whether a tax base field or a tax field is considered. Negative amounts are marked with a preceding minus. |
| Comment | The comment field explains the origin of the line item that is part of the message value. The comment is assigned by the system for automatic entries, e.g. the first entry (consecutive number = "0") is stored by default with the text "Import Report V00". |
| Red X | This symbol can be used to create an offsetting entry. A pop-up opens that lists all offsetting entries that result from this and asks for confirmation of this process. Offsetting entries not only affect the field itself, but also, for example, the corresponding mapping of the tax base or tax, or a multiple mapping. In the pop-up, as in the normal input mask, a comment must be written which, when saved, is supplemented by the information as to which entry of the declaration has been offset. |
| Paper clip | Individual positions and files can be attached to the value via this symbol. |
| Compliance stamp | The last symbol in this overview is the compliance stamp. With mouse over, it is possible to see who made this entry, when and in which correction. |
Tax codes are often mapped not only to a single field, but also to the corresponding tax or base field. An adjustment to this other field is automatically calculated based on the tax rate of the tax code used and is also added. There are also cases where a tax code should run on several fields in the declaration that are not directly related. In Germany this is rather an exception, but internationally it is needed more often. By default, an adjustment to a tax code is transferred to all fields to which this tax code is linked, taking into account the field types and the tax rate. This functionality can be switched off for most countries in the [Settings → Countries → Edit country] dialogue under [Declaration field update]. For some countries, however, this is fixed.
Non-monthly declarations
Not every company submits its data on a monthly basis. Depending on the country and turnover, there are also companies that only have to submit their return every 2, 3, 4, 6 or 12 months. For companies that do not report monthly, the VAT return is nevertheless imported monthly and cumulated in the reporting month. As soon as the previous months are closed, the values are automatically transferred to the reporting period. There, for each field and period where a value exists, an entry is created in the declaration of the reporting month. This is provided with the comment "Data transfer from previous period: [name of period]". In addition to the values transferred from the previous months, the declaration values for this individual month are also imported into the reporting month and additionally taken into account. Manual declarants, on the other hand, always create the declaration only in the last month of the reporting period.
For annual declarants, a distinction is made between countries in which an annual declaration is prepared with a separate form (such as in Germany) and countries that allow small enterprises in particular to report annually without knowing an annual declaration as such. The former are mapped in an annual period in which the values from the prior declaration periods can be taken over, the latter report the cumulative values as described above in the last month of the reporting period(here December).
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In the case of parent companies of company subdivisions, no transfer of values from previous months takes place. This process already takes place in the company subdivisions, from where company subdivisions parents always receive their values. Otherwise the values would be transferred twice. |
Comments & Attachments
Using the paper clip symbol, individual items and files can be attached to the fields or the individual entries per field. This opens a pop-up window.
The following fields can be filled in:
| Amount | Especially if the entry consists of several items, these can be easily broken down using the attachment function. For this purpose, an amount can be entered for each individual item. |
| Comments | Any text for the line item can be entered here. |
| Attachments | This field can be used to upload a file from the local computer. This could be an invoice receipt, for example. |
Any number of individual positions can be attached. A user and a time are also recorded for each item, which is recorded in a table in this dialogue.
As soon as one or more attachments exist for an entry or a field, they can be recognised and retrieved via a paper clip symbol without a plus sign.
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The symbols can be seen in the legend of the declaration: Legend - Forms |
Completion of the declaration
Depending on the configuration, it may be that the declaration can only be completed when certain conditions are met. In this case, the button bar [Complete declaration] is disabled. If the mouse is held over the button bar, the reason for this becomes visible via tooltip.
In most cases, the reconciliations must be done at least once, or all of them must be done successfully. In these cases, the reconciliations and their status, as well as a jump to the reconciliations, are listed in front of the [Complete Declaration] button bar. Reopening the declaration in this dialogue is only possible for standalones. Usually, the declaration is opened via the [Month overview].