Eleven reconciliations are available for the creation of the monthly VAT returns. These reconciliations combine the imported files and detect possible inconsistencies.

Reconciliations in detail

The reconciliations are mainly based on the standard SAP reports:

Preliminary VAT return	from RFUMSV00
Additional data on preliminary VAT return	from RFUMSV10
Balance sheet / profit and loss account	from RFBILA00

Please note:

All reconciliations are only available if the data from SAP (or another ERP system) has been imported into the VAT@GTC, but not in case of manual input of all amounts in the [VAT return] dialogue.

Reconciliation 2 can only be carried out if report RFBILA has been imported for the corresponding monthly/quarterly VAT return period. In addition, a G/L account VAT to pay or recover has to be crated and the [Import] dialogue has to be filled out.

Reconciliation 3 can only be carried out if report RFUMSV10 has been imported for the corresponding monthly/quarterly VAT return period.

Reconciliations 4, 5, 6, 7 and 8 can only be carried out if the reports RFUMSV10 and RFBILA are imported for the corresponding monthly/quarterly VAT return period and the reconciliation accounts have been created in the master data. In addition, the evaluated results are based on reconciliation 3.

Reconciliation 9 can only be carried out if the ESL function of the VAT@GTC is available and the tax codes in the master data have been marked as relevant for the ESL.

Reconciliation 10 only makes sense if the fiscal year remains nearly the same.

Reconciliation 11 was omitted due to low utilisations.

Reconciliations 12 and 13 these reconciliations are applicable usefully only when intra-community acquisition and/or reverse charge records are conducted in the actual VAT return period according to §13b of the German VAT Act (UStG).

	If in the imported RFUMSV00 the tax base and the tax amounts do not match, during the creation of the monthly VAT return either only the tax base or the tax amount is considered correct and either the value with the adjusted tax base or tax amount is included in the VAT return. Reconciliation 1 checks whether the declared VAT [tax] corresponds to the sum in the tax return [RFUMSV00], resulting from the tax base in the report multiplied by the VAT rate saved for the certain tax code.
	The reconciliation 2 compares whether the VAT amount in the reconciliation 1 [“Calculated tax”] has been really posted in the balance sheet as VAT payable.
	The reconciliation 3 compares the tax base of the reports RFUMSV00 and RFUMSV10 per tax code.
	The reconciliation 4 filters the balance of the revenue accounts in the [Master data] main area of the RFBILA and compares them to the sums of tax bases, assigned to these accounts in the imported additional list to the monthly VAT return RFUMSV10. The aim of this reconciliation is to find out whether the bookings on the revenue accounts in the period are taken without the tax code. Reconciliation 4 is a typical reconciliation for SAP and other ERP systems that allow using more than one tax code on one account.
	The reconciliation 5 basically functions in the same way as the reconciliation 4, with the only difference that the system compares the balance of the expense accounts from RFUMSV10 and RFBILA.
	The reconciliation 6 basically functions in the same way as the reconciliation 4, with the only difference that the system compares the amounts on the balance sheet accounts from RFUMSV10 and RFBILA.
	The reconciliation 7 filters all tax codes of the ESE and VST type of tax code from the imported RFUMSV10. The mapping - which type of tax code has a tax code - is taken from the tax code in the [Master data] main area. After that the system checks, which accounts are booked with this tax code and compares the list of accounts with the reconciliation accounts in VAT@GTC.
	The reconciliation 8 basically functions in the same way as the reconciliation 7 with the only difference that the system filters output tax codes and the corresponding expense accounts and compares them to the accounts in the VAT@GTC.
	The reconciliation 9 identifies whether the reported values in the ESL match to the values in the monthly VAT return.
	Reconciliation 10 calculates the mean value of the last 12 months.
	The reconciliation 12 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 reconciliation 13 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.

Reconciliations: Setting options

The reconciliations are configured in the tabular overview, since the setting options are basically the same.

Execute [the reconciliations] for VAT returns or annual returns	By activating this checkbox, the corresponding reconciliation can be executed for the creation of the preliminary VAT return (month or quarter). The reconciliation will not be executed for the preliminary VAT return in the selected period for the selected company.
Execute ESL	Is relevant only for the reconciliation 9 [Reconciliation with ESL]. When the checkbox is activated the reconciliation will be executed for the ESL. If the checkbox is left unmarked the reconciliation will not be executed for the ESL in the selected period for a certain company.
mandatory	If the reconciliation will be executed for the monthly or annual VAT return, define whether its execution is mandatory. For time reasons during the VAT return creation process, it can be reasonable to mark the reconciliations as not mandatory. If the checkbox is activated, this reconciliation has to be performed successfully before the VAT return can be finalised and sent. If the checkbox is left unmarked, it is possible either not to execute the reconciliation at all or ignore the eventual errors. In both cases, it is possible to finalize the VAT return. In any case, this will be saved to the “Resubmission”.
manually	This field relates only to the filed 2 [Comparison of G/L account with VAT return]. It is relevant when this reconciliation is to be performed for the monthly or annual VAT returns without importing the RFBILA. If the checkbox is activated, the VAT@GTC knows that the G/L account VAT to pay or recover data cannot be read from the balance sheet (e.g. since the RFBILA has not been imported or the tax accounts have been closed via the G/L account VAT to pay or recover). As a result, there is a field for the manual input of the G/L account VAT to pay or recover balance in the [Import] dialogue. Here the user can enter the value of the G/L account VAT to pay or recover. It is important to create the G/L account VAT to pay or recover in the VAT@GTC [Master data] main area before that. If the checkbox is left unmarked, the reconciliation 2 is performed, using the data from the RFBILA report. In this case, it is necessary to create the G/L account VAT to pay or recover in the [Manage reconciliation accounts] sub-dialogue.
tolerance limit (EUR) tax amount	This parameter is irrelevant for the reconciliations 7 and 8 [Plausibility check input tax code] and [Plausibility check output tax code], so that no entry is possible for these reconciliations. The user can define the tolerance limit [EUR] when the reconciliation can still be considered correct. The setting can be used to deal with the rounding differences. The tolerance limit applies to one row of the current reconciliation. If the reconciliation value is at or below the tolerance limit, the reconciliation is considered successful, but a warning appears. If the reconciliation value is over the defined tolerance limit, the reconciliation fails. No entry means that there is no tolerance limit. Even the tiniest deviation results in an error.
tolerance limit (in %)	The tolerance limit in % is used only for the reconciliation 9 [Reconciliation with ESL]. Due to different rounding procedures, higher variances often occur between the values in the VAT return and those in the european sales list. It can therefore be useful to specify a percentage tolerance limit. Variances within this tolerance are not displayed as reconciliation errors. A numbered tolerance limit can be entered aswell. However, only one of the two limits should be specified.
Limit for autom. corrections (EUR)	The defined limit is used for reconciliation 1 [Plausibility of VAT amounts in VAT report VOO] in order to carry out an automatic adjustment to the tax base or tax, depending on the settings made in the country dialogue.

All master data settings in this dialogue are saved for the selected company in the selected period. A mass import of the master data settings is not intended for reconciliations. When a period is created based on another period, master data settings of the reconciliations are taken into account.

Exception

Reconciliation 10 must be completely configured in the master data.

Configuration of Reconciliation 9

As of version 11.5, reconciliation 9 can be carried out either in the VAT area or in the ZM area, but no longer in both areas in parallel.

Praxishinweis

If the system is updated from version 11.4 or earlier to version 11.5 or later and the reconciliation was previously set for both areas, the reconciliation should be reconfigured and saved once again in the master data.

Configuration of Reconciliation 10

In order to calculate the average value of the last 12 months across the year, a field Position must be specified for which this is to be done. With tolerance limit, the amount or percentage by which the value may vary across months can be specified.

Manage reconciliation accounts

The subdialogue [Manage reconciliation accounts] contains master data of the balance sheet and profit and loss account. This is necessary for the following reconciliations [they require the data from the RFBILA report in addition to the VAT report RFUMSV00 and RFUMSV10]:

reconciliation 2
reconciliation 4
reconciliation 5
reconciliation 6
reconciliation 7
reconciliation 8

The master data of the reconciliation accounts are saved for every period, company, and company code.

Assignment: in addition to that, the “parent” reconciliation accounts can be created for all companies of a SAP engine, provided that the accounts are harmonised accordingly in the whole group. In this case the master data of the reconciliation accounts are saved for every period and every SAP system. The available SAP systems are defined in the [Administration] dialogue and are to be assigned in the master data settings of every company.

When a period is created based on another period, the reconciliation master data settings are fully considered.

Creating an Reconciliation account

If the reconciliation 2 is to be carried out (manually or automatically), the account number of the G/L account VAT to pay or recover must be stored.

Only one G/L account VAT to pay or recover can be created per period, company, and company code. The description of the G/L account VAT to pay or recover should correspond its name in the balance sheet.

Click on the [] button to save all the entries and the corresponding message appears []. When exiting the page without clicking on the [] button, all the entries will be discarded. After the G/L account VAT to pay or recover has been created, the data appear as a text and cannot be changed anymore.

When [deleting ] the G/L account VAT to pay or recover the account will be deleted without any further prompts. The account will not be archived. The empty entry fields will be shown again and a new G/L account VAT to pay or recover can be created.

Import of balance sheet, income and expense accounts

The CSV file must contain the following information for every data set: account number, description, and account type (the data must be separated by semicolon). There are no column headings.

After selecting the file path, upload the file. The success of the import is displayed in the status line above:

	The file could be read by the VAT@GTC and the identified data sets have been imported successfully.
	The file type could be recognized by the VAT@GTC, but the record is not complete. The import failed in this respect.
	The file type could not be interpreted by the VAT@GTC. A txt or CSV file is required.

Clicking on the [] button opens the CSV file created in exactly the same format that can be read by the VAT@GTC during import. If no data sets have been created yet, the exported CSV file is empty. The export file is named according to the following logic:

Accounts_[company_number]#[country]#[company_type]#---_[company_code].csv

Create Reconciliation accounts manually

Use the [] button to create reconciliation accounts manually.

Account type	Description
	in the VAT@GTC are checked by the reconciliation 6 [Amount of non deductible input tax].
	in the VAT@GTC are checked by the reconciliation 6 [Amount of non-deductible input tax].
	in the VAT@GTC are checked by the reconciliations 5, 7 and 8.
	in the VAT@GTC are checked by the reconciliations 4, 7 and 8.

By clicking on the [] button the corresponding account or account group is created and appears in the overview under the input form. When exiting the dialogue without clicking on the [] button, all the entries will be discarded.

Set reconciliation defaults

As a rule, the reconciliations and related tolerance limits are set per company / company code. There is also the possibility to set standards for all companies of the period. If parameters deviating from the standard have already been set in a reconciliation, the corresponding box is highlighted in green.

Before the reconciliation defaults are set for all companies, a notification pops up. If the reconciliation standards are no longer relevant, they can be reset by clicking on the [Reset All Settings] button.