Generating tax declarations

VAT declarations in Germany and Austria must always be transmitted electronically. Printing the form is for review purposes only.

Process overview

1. Collect and calculate values using the VAT declaration function (CONSTRG or CONSTRA).
2. Review the values. You can re-run the calculation any time if modifications are needed.
3. Create a print or file output using the Submit action in the VAT declaration function.

VAT declaration

Open: Declarations > Tax management > Germany > Processings > VAT declaration

Open: Declarations > Tax management > Austria > Processings > VAT declaration

These functions collect and display the values for the advance turnover tax return. The calculated data output can be printed out or exported to the Sage X3 ELSTER Client for online submission (GER) or the Steuer-Web-Portal (AUT).

The data selection is controlled on one side by a company or group of companies, and on the other side by the specified start and end dates for the selection. The data is extracted from the main legal ledger, which must be in Euros.

The time range can only be a calendar month, a calendar quarter, or a calendar year. Generating the statement for a calendar year is only for internal reconciliation purposes. It is not an official declaration time range.

Germany only

Use the Submit action to start the output of the VAT declaration function (CONSTRG) either as a file for online transmission or as a printout for control or archive purposes.

In the screen that opens, you can enter information needed for the submission. You can, for example, select to download to your workstation or the export to a server repository defined by the VATVILPAT - VAT file path parameter.

You can export the VAT declaration as an intermediate file for the Sage X3 ELSTER Client to transmit the VAT declaration online by ELSTER.

You can print a VAT declaration report including several VAT trial and control reports.

Austria only

The Supplement section is specific to Austrian legislation. You can declare the usage and/or transfers of VAT surplus to be sent within the tax declaration. The various sections refer to different, additional VAT forms.

Notes on the different forms

AS30 (declaration of levies or taxes): The form allows for a maximum of five levies or taxes. If you enter more, a message displays when printing the form. This limit does not apply for exporting the AS30 as file.

AS32 (reimbursements): Only payments to bank accounts are supported (no cash payments). This applies to form print and file export.

For the declaration of levies or taxes, you can enter this information in the Appropriation of surplus block. To do this, you must enter the start and end date of the period, the levy code according to the official VAT form (use the Lookup tool in the field for a list of available codes), and the amount.

To transfer a surplus to other tax accounts, you need to select the Transfer check box in the Transfer of surplus block. After that, you need to enter the amount, the tax account number, and the tax center. A maximum of two transfers is possible.

To apply for a reimbursement, select the Reimbursement check box in the correspondent block and enter the amount and bank details including the bank account number. You must also include the IBAN and BIC codes.

Submit

Click Submit to start the output of the VAT declaration either as a file for online transmission or as a form printout for control or archive purposes.

Enter the VAT parameters on the screen that opens such as corrected VAT declaration, transmission of invoices etc. These options are the same as in the official VAT forms.

If the additional form U31 should be transmitted, then the corresponding option needs to be selected. This option is selected by default if values have been entered in the Supplement section.

If the VAT declaration contain values for report line 020, you must enter the number of the underlying VAT article.

Click File to export of the VAT declaration as XML file. This file can be imported in the Steuer-Web-Portal.

You can print a report of the VAT declaration including several VAT trial and control reports.

Chamber contribution

Click this action to calculate the Chamber contribution.

The calculation is performed quarterly for the entire calendar year according to the period for the VAT declaration. The Chamber contribution is calculated from the input tax amounts (minus your own consumption) and multiplied by the specified percentage. The respective quarterly values can be transferred to the Supplement section in the main window of the VAT declaration by selecting Copy to form in the Result grid.

This function is only a support for the calculation of the Chamber contribution and does not carry out specific checks such as assessment thresholds, etc.

Validating the VAT declaration

To validate or check the calculated values of the VAT declaration, you have two options:

• The Preview section provide values per report line
• The grid in the VAT Line Items section

1/11 prepayment (Germany)

Open: Declarations > Tax management > Germany > Processings > 1/11 prepayment

This function calculates the yearly 1/11 prepayment based on the VAT values of the previous year. To properly include prepayments, the prepayments must be posted with a tax code matched to the reporting line number 39. For further details refer to Germany: processing the 1/11-prepayment.

Usage and handling are the same as in the VAT declaration.

Recapitulative statement

Open: Declarations > Tax management > Germany > Processings > Recapitulative statement

Open: Declarations > Tax management > Austria > Processings > Recapitulative statement

The information here is an overview and highlights key information. Refer to the online help for details for each function and its related data entry.

These functions generate the Recapitulative statement. The data calculation follows these rules:

• The document was posted with a tax code, which has been entered in the screen for matching turnover types to tax codes. Also, the tax code must be valid for the declaration period.
• On the debtor account, a tax rule has been entered which matches the tax rule in the matching settings.
• The EU VAT no. is derived from the debtor account. If the underlying shipment was sent to a different shipment address and this address contains a different EU VAT no., then this differing EU VAT no. is used.

If a joint Recapitulative statement for several companies needs to be provided (“Umsatzsteuerliche Organschaft”), you can enter a group of companies instead of a single company. The group of companies must have been created beforehand.

For a group of companies, the legislation must to be entered manually.

The VAT declaration can also be issued in relation to an individual company site. If empty, there is no site restriction.

Allowed date ranges are month, calendar quarter, and calendar year. The calendar year can only be used for internal analysis and control.

To use the Exclude invalid journals option, you must activate the GERRSEXTMP - Temporary journal export parameter. If activated, faulty records are suppressed on data processing and consequently not exported later.

This option should only be used when necessary. If there are faulty records, it is mandatory to check for the reason, like a missing EU VAT no.

Result section

The calculated values are shown in the Result section, grouped by EU VAT no. and turnover type. In addition, the status of the entries is indicated by color:

• Green: The values are complete and can be declared.
• Yellow: There are invalid document types or document status.
• Red: There are missing values like a missing EU VAT no., etc.

You can export the values as a file for online transmission by clicking Export or as form printout by clicking the Print icon.

By default, export is only possible if all lines have a green status.

If the GERRSEXTMP – Temporary journal export parameter is active, an export is possible even when there are yellow or red entries. In this case, re-run the data processing with the Exclude invalid journals check box selected. With this option, red entries are suppressed, and green and yellow entries can then be exported later.

Documents section

After selecting a line in the results grid, you can review the relevant postings in Documents section. 

If there are yellow or red entries, the cause of the status is displayed in the Comment column.

Export (Germany)

Use this action to export the results of the Recapitulative statement as file for online transmission. You can submit for a single company or a group of companies.

If you select CSV for Sage X3 ELSTER Client as the file type: The generated file can be imported in the Sage X3 ELSTER Client. After, the Recapitulative statement can be transmitted online by ELSTER.

If you select CSV for ELSTER online for the file type: This generates a file that can be uploaded manually in the online form in the ELSTER web portal.

If you change the Transmission mode, a change of the submission mode is signaled to the tax authorities. This only impacts the submission via the Sage X3 ELSTER Client by setting the appropriate values.

If you select the Corrected statement check box, the transmission of a correction is signaled to the tax authority only when using Sage X3 ELSTER Client.

Export (Austria)

Use this action to export the results of the Recapitulative statement as file for online transmission.

In the Recapitulative statement block you enter additional information and settings about Package no. and Record no. The latter should be set to the default values in standard case.

Report

When select to print a report, you can select the different Recapitulative statement reports as well as a Recapitulative statement trial/control report.

Validating the Recapitulative statement

For control/validation of the Recapitulative statement, you have two options:

• Detail view in Documents: After selecting a report line in the grid in the Result section, you get a list of related documents in the Documents section. You can drill down to the document and the business partner.
• You can print trial and control reports.