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.
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:
Prerequisites
Reportez-vous à la documentation de Mise en oeuvre
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
Champs
Les champs suivants sont présents dans cet onglet :
Sélection
| 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. |
| This field displays the tax identifier for the company or company group. |
| 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. |
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| This field displays the currency from main legal ledger. |
Onglet Preview
Présentation
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.
Champs
Les champs suivants sont présents dans cet onglet :
Tableau
| 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 |
| This field displays the assessment base for VAT report lines that are included. |
| This field displays the VAT amount for VAT report lines that are included. |
Onglet VAT Line items
Présentation
For the selected line in the Result section, the underlying documents are shown with their details.
Champs
Les champs suivants sont présents dans cet onglet :
Tableau
| This field is display-only and cannot be modified. |
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| This field is display-only and cannot be modified. |
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| This field is display-only and cannot be modified. |
| Utilisez ce champ pour indiquer le taux de taxe applicable à cette taxe. |
| This field is display-only and cannot be modified. |
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Icône Actions
Onglet Supplement
Présentation
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.
Champs
Les champs suivants sont présents dans cet onglet :
Tableau Affectation crédit TVA
| 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. |
| 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/YYmust be entered as ending date. |
| Enter or select the levy type to be settled. |
| Enter the settlement amount for this levy. |
Transfert crédit TVA
| 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. |
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Remboursement
| 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. |
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| 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. |
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Bloc numéro 3
| This field displays the total amount entered for settlement. |
Specific Buttons
Les champs suivants sont présents dans la fenêtre ouverte par ce bouton : Identification
Déclaration TVA
Transmission
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:
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Les champs suivants sont présents dans la fenêtre ouverte par ce bouton : Sélection
Tableau Résultat
Tableau Détails
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.
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:
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