The German form for the monthly VAT return or the annual VAT return [incl. appendix UR] is shown in the [VAT Return 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 the [Company] dialogue of the [Master data] main area it can be determined whether the company will import the data from the SAP reports or the data will be entered manually into the VAT return. If the manual input is selected, the tax base amounts and tax amounts can be entered directly into the VAT return form. If the manual creation is selected, the tax base amounts and VAT amounts can be entered in the VAT return manually. Click on [Save] to save the changes. If manual adjustments are required, the existing values in the form can be overwritten.

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.

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:

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.

Basically, changes in the VAT@GTC are saved in a change history. Thus, it is not possible to delete the incorrect change, though a counterpart can be created. 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. When applying manual changes, a comment or an attachment can be added [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.

Reasons for Manual changes

Even after the reconciliations have been carried out successfully, it can be necessary to make some manual adjustments. Possible reasons for manual adjustments are described below.

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 the [Automatic correction] settings in the country dialogue, just in base-field or tax-field can be adjusted. 

Reason 2: correct amount but incorrect tax code; tax base and tax are congruent.
In accounting terms, this can occur by selecting an incorrect tax code if a value was booked manually without a fixed account.

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.

Reason 3: subsequent posting.

Due to invoices made subsequently, bookings can be made in the wrong period. To create a subsequent posting, select the corresponding VAT form row and expand it using the [Plus sign]. A manual adjustment can then be made as described above.