Declarations > Tax management > Austria > Processes > VAT declaration 

Use this function to collect and display the values for the Austrian advance turn over tax return. The output of the calculated data can either be printed out or exported as XML-file for upload to the Steuer Online web portal for electronic submission.

The data selection is controlled on one side by company or group of companies, on the other side by the specified start/end date for the selection. The data is extracted from the main legal ledger, which must be held in Euro.

SEEINFO The time range can only be either 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.

This how to guide provides additional information:

Germany and Austria VAT declarations guide

    Prerequisites

    SEEREFERTTO Refer to documentation Implementation

    Screen management

    The calculated values from the data extraction are shown as follows:

    • Preview section: This shows the resulting data by report line.
    • VAT Line items section: For the selected line in the Result section, the underlying documents are shown along with their details.
    • Supplement section: In case of a tax surplus, this supplement allows for a transfer or a carry back of the surplus. If filled out, it is transmitted together with the VAT declaration.

    Header

    Fields

    The following fields are present on this tab :

    Selection

    Enter a company group to extract values for the group.

    Enter a company.

    This field displays the legislation for the selected company.

    Enter a site for the selected company to limit the extraction to that site. This field is not available if you enter a company group.

    • Tax number (field CRN)

    This field displays the tax identifier for the company or company group.

    • Start (field DATDEB)

    Enter a date rate to select records within those dates. The date 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, and it is not an official declaration time range.

    • End (field DATFIN)

     

    This field displays the currency from main legal ledger.

    Close

     

    Tab Preview

    Presentation

    In this section, the calculated values from the data extraction are shown grouped by report line. If a line is selected, the underlying documents are shown in the VAT Line items section along with their details.

    Close

     

    Fields

    The following fields are present on this tab :

    Grid

    This field indicates the VAT report line (VAT box), for which the values of the following columns have been extracted.

    This number corresponds to the entry field in the official VAT declaration form and links the VAT declaration to the tax rate. The available report lines are defined in the Report line definition function.

    • Tax assessment base (field AMTVATBASE)

    This field displays the assessment base for VAT report lines that are included.

    • VAT amount (field AMTVAT)

    This field displays the VAT amount for VAT report lines that are included.

    Close

     

    Tab VAT Line items

    Presentation

    For the selected line in the Result section, the underlying documents are shown with their details.

     

    Fields

    The following fields are present on this tab :

    Grid

    • VAT report line (field REFNO)

    This field is display-only and cannot be modified.

     

    • Entry (field IVNUM)

     

     

     

    • Reversal (field OFFACC)

     

    • Local currency amount (field AMTLOC)

     

    • Sign (field SNS)

     

    This field is display-only and cannot be modified.

    • Line type (field FLGVAT)

     

    • Tax rule (field VATIPT)

    This field is display-only and cannot be modified.

    • Rate (field VATRAT)

    Use this field to specify the tax rate that can be applied to this tax.

    • Valid from (field STRDAT)

    This field is display-only and cannot be modified.

     

     

    Action icon

    Document
    Customer

     

    Close

     

    Tab Supplement

    Presentation

    If you have a tax surplus, use the supplemental forms AS30, AS31, and AS32 to transfer or a rollback the surplus. The VAT declaration supplement is transmitted with the VAT declaration.

    • Transfer of surplus: If the surplus should be transferred to another tax account to pay other fiscal obligations, enter the transferred amount, the receiving tax account number and the receiving tax center in this block.
    • Reimbursement: If the surplus should be payed back, enter or select the amount and the company bank details in this block.
    • Appropriation of surplus: If the surplus should be used to pay certain levies or fees, you can enter the assignment to the different levies or fees in this block. Enter type of levy in the Levy field. When printing as form, a maximum of 5 entries can be printed. This limitation doesn't apply when uploading the VAT declaration file.

    Refer to the official Austrian tax declaration instructions provided by the Austrian tax authorities for VAT supplement details.

    Close

     

    Fields

    The following fields are present on this tab :

    Grid Appropriation of surplus

    • Start date (field DATDEB)

    Enter the start date of a date range for the levy to be settled with the surplus. For example, when the import tax due for January is rolled back with the VAT surplus for March, then 01/01/YY must be entered as starting date.

    • End date (field DATFIN)

    Enter the end date of a date range for the levy to be settled with the surplus. For example, when the import tax due for January is rolled back with the VAT surplus for March, then 31/01/YY must be entered as ending date.

    Enter or select the levy type to be settled.

    • Amount (field AMT)

    Enter the settlement amount for this levy.

    Transfer of surplus

    • Transfer (field FLGTRN)

    Select this checkbox to transfer the VAT surplus to a different tax account. You can have a maximum of 2 different transfers.

    After selecting this option, you need to enter the tax account number, the tax center name, and the transferred amount.

    • Amount (field AMTTRN)

     

    • Tax number (field CRN)

     

    • Tax center (field TAXCEN)

     

    • Transfer (field FLGTRN2)

     

    • Amount (field AMTTRN2)

     

    • Tax number (field CRN2)

     

    • Tax center (field TAXCEN2)

     

    Reimbursement

    • Reimbursement (field FLGREI)

    Select this checkbox to pay the VAT surplus back to the company. You can enter a maximum of 2 different bank accounts.

    After selecting this option, you need to enter the bank account and the amount to be transferred to this account.

    • Amount (field AMTREI)

     

     

    • BIC code (field BICCOD)

    Select this checkbox to pay the VAT surplus back to the company. You can enter a maximum of 2 different bank accounts.

    After selecting this option, you need to enter the bank account and the amount to be transferred to this account.

    • IBAN code (field IBACOD)

     

    • Reimbursement (field FLGREI2)

     

    • Amount (field AMTREI2)

     

     

    • BIC code (field BICCOD2)

     

    • IBAN code (field IBACOD2)

     

    Block number 3

    • Total (field AMTTOT)

    This field displays the total amount entered for settlement.

    Close

     

    Specific Buttons

    The following fields are included on the window opened through this button :

    Identification

    Enter a company.

    • Start date (field DATDEB)

    Enter a date rate to select records within those dates. The date 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, and it is not an official declaration time range.

    • End date (field DATFIN)

    Enter an end date for records to be include or the end date for the validity of an configuration entry.

    • Submitter (field SUBMITTER)

    This field displays the type of entity for VAT declaration.

    • Submitter tax number (field CRN)

    This field displays tax number for the VAT declaration submitter.

    VAT declaration

    • Corrected VAT declaration (field FLGCOR)

    Indicates that the declaration is a correction of the previous declaration (of the same time range).

    • Supplement included (field FLGU31)

    Indicates, that in the case of a VAT surplus, a reimbursement is requested.

    • Applicaton for reimbursement (field FLGREI)

     

    • Transmission of invoices (field FLGINV)

    Indicates that copies of invoices will be presented by separate mail.

    • Additional information VAT box 020 (field BOX020)

    Additional details (paragraph subnumber) must be entered here, when tax values concerning the VAT number 20 are declared.

    Transmission

    • Customer notes (field NOTECUST)

    This field provides the possibility to enter a note which will be transmitted in the export file.

    • Destination type (field TYPEXP)

     

    • Package no. (field NOPKG)

    Additional value required for the XML file, usually “1”.

    • Directory VAT XML file: (field VOLFIL)

     

    • Record no. (field NOREC)

    Additional value required for the XML file, usually “1”.

    Close

    Click this action to export the result of the data extraction either as XML-file or as a printed report.

    For details about the options and settings available please refer to the field help, which can be accessed directly by clicking on the "Output"-button icon in this help file.

    Two different outputs are available:

    • Print: Print the result as the VAT form or as validation reports.
    • File: Export a XML-file suitable for manual upload to the Steuer Online web portal for electronic submission.

    The following fields are included on the window opened through this button :

    Selection

    Enter a company.

    • Year (field SELYEAR)

    Calendar year, for which the calculation is run.

    • Fee rate % (field RATLEVY)

    Fee rate (in %) used for the calculation of the Chamber of Commerce contribution. 

    A default rate can be set by means of the parameter AUTCOCRAT - Fee rate %.

    This field displays the currency from main legal ledger.

    • Threshold 1 (field THRHLD1)

     

    • Rebate 1 % (field REB1)

     

    • Threshold 2 (field THRHLD2)

     

    • Rebate 2 % (field REB2)

     

    Grid Result

    • Quarter (field QUARTER)

     

    • Turnover (field AMTTRN)

     

    • Input tax (field AMTTAX)

     

    • Contribution standard fee (field AMTFEE)

     

    • Contribution threshold 1 (field AMTFEE1)

     

    • Contribution threshold 2 (field AMTFEE2)

     

    • Contribution total (field AMTTOT)

     

    • Copy to form (field FLGCOPY)

    Click OK to leave this screen and copy the selected value or values to the Supplement section of the VAT screen.

    If you click Close to leave this screen, no values are copied.

    Grid Details

     

    • Input tax Q1 (field AMTTAX1)

     

    • Input tax Q2 (field AMTTAX2)

     

    • Input tax Q3 (field AMTTAX3)

     

    • Input tax Q4 (field AMTTAX4)

     

    • Input tax total (field AMTTOTROW)

     

    Close

    This action opens a screen used to calculate the Chamber of Commerce contribution fee. Austrian companies usually need to pay mandatory fees for their membership to the Chamber of Commerce.

    SEEINFO This screen is designed as a calculation aid only. There are no specific checks like minimum thresholds, etc.

    The calculation is done for each quarter of the calendar year, which is based on the date range entered in the header section of the VAT declaration screen and the amount of input VAT multiplied by the value in the Fee rate % field.

    The Chamber contribution calculation allows you to apply a digressive, sliding-scale tariff system based on contribution thresholds and rebates. Refer to the publications from the Austrian Chamber of Commerce for the applicable threshold values and associated rebates.

    You can copy the quarterly values to the Supplement section of the VAT declaration screen by selecting the appropriate control box for each value before closing the screen.

    Excluding acquisition and production cost for investments

    To exclude these investment costs from the Chamber of Commerce contribution calculation, fixed asset accounts in Accounts management must have the Tax allocation set to Deductible fixed assets and a dedicated VAT account for input tax on investment (capital purchase) must be used in the business transactions concerned. Refer to the publications from the Austrian Chamber of Commerce for further information on the business transaction in question.

    Actions:

    • Calculate: Starts or repeats the fee calculation.
    • OK: Closes the screen and copies the selected results to the Supplement section.
    • Close icon: Closes the screen and does not copy any results to the Supplement section.

    This button is used to save under a Memo code the current values of the screen, irrespective of the screen, with the goal of reusing the setup. The memo is linked to the user:

    SEEINFO If a memo code called STD associated with the screen exists, it is loaded right upon entering the corresponding function.

    For further information on the advanced use of the Memo button, refer to the documentation on the General ergonomics of the SAFE X3 software.

    This button is used to load criteria and information previously defined and saved under a memo code.

    This button is used to delete a Memo code previously saved.

    Error messages

    The only error messages are the generic ones.

    Tables used

    SEEREFERTTO Refer to documentation Implementation