erconsult: Austrian VAT declaration / Umsatzsteuervoranmeldung 2017

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Источник: http://erconsult.eu/blog/austrian-va...nmeldung-2017/
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Following up on my latest blog Minimalistic EU VAT Configuration in Dynamics AX, let me continue with the specific setup for the VAT declaration in Austria. This electronic VAT declaration called Umsatzsteuervoranmeldung “UVA” must to be uploaded monthly or quarterly (depending on the company’s turnover) in a proprietary XML format to the web site FinanzOnline of BMF, the Austrian Ministry of Finance. The interface is well maintained by the (the DACH support team for Dynamics), but there is nowhere in the Internet a description of the setup from the ground up. Well, up until now.

The only documentation is the class TaxReport_ReportAT, which is called by the periodic function VAT payment in the Tax module to produce the “UVA” declaration, both printed and the electronic. I reverse engineered it, and it should be noted that

• It requires a non-continuous number sequence XML VAT package number to form a message ID.
• The printed PDF version is not accepted by the ministry anymore, but it is quite useful to visualize and check the VAT declaration prior to the booking. The latest template required by the class can be downloaded here.
• The printed form expects an exotic address format of the legal entity primary address, one with a separate house number Street number.
• The tax number (not to mix with the European VAT (UID)-number) MUST be present in the legal entity, Tax registration number field in the format xxx/yyyy-ZZ, where ZZ is the number of the BMF’s local office. The same number can be seen without dashes and slashes on FinanzOnline.
• The class uses a set of hardcoded 4 digit codes to map tax codes to cells on the declaration. There are cells (and the respective XML elements) for a total tax base per tax period per VAT rate, or a tax amount per tax period per VAT rate.

Below are the most relevant VAT declaration cell codes. For more information on the individual VAT declaration sells, please refer to the comprehensive description (de-at) on the BMF site.
You should add the 16 codes into the table VAT reporting codes with the Report layout = Austrian report layout.

table {border-collapse: collapse;} th, td {border: 1px solid black; padding: 10px; text-align: left;}Reporting codeReport textBrief description1122Gesamt Umsatzsteuer: 20% NormalsteuersatzTotal sales VAT: full 20%1022Gesamt Bemessungsgrundlage: 20% NormalsteuersatzTotal sales base: full 20%1011Bemessungsgrundlage: Ausfuhrlieferungen § 6 Abs. 1 Z 1 iVm § 7Sales base: Export 3rd country tangible1021Bemessungsgrundlage: Steuerschuldübergang § 19, grenzüberschreitende LeistungenSales base: Reverse charge incl. export of services IC, 3rd1020Bemessungsgrundlage: übrige steuerfreie Umsätze ohne VorsteuerabzugSales base: Other exempt sales1017Bemessungsgrundlage: IgL Art. 6 Abs. 1 ohne FahrzSales base: IC delivery1160Vorsteuer ohne…Total purchase VAT except for…1157Steuerschuldübergang bei Bezug gemäß § 19 Abs. 1 zweiter Satz, § 19 Abs. 1cIC purchase payable VAT: Reverse charge on service acquis1166</p>Vorsteuer: Steuerschuldübergang gemäß §19, grenzüberschreitende LeistungenIC purchase receivable VAT: reverse charge on service acquis1183Vorsteuer: Einfuhrumsatzsteuer geschuldet (§ 12 Abs. 1 Z 2 lit. b)Purchase 3rd country import VAT (payable)1172IgE Steuerschuld: 20% NormalsteuersatzIC purchase payable VAT: full 20%1072IgE Bemessungsgrundlage: 20% NormalsteuersatzIC purchase payable base: full 20%1106Gesamt Umsatzsteuer: 13% ermäßigter SteuersatzTotal sales VAT: reduced 13% (hotel, agro B2B)1006Gesamt Bemessungsgrundlage: 13% ermäßigter SteuersatzTotal sales base: reduced 13% (hotel, agro B2B)1129Gesamt Umsatzsteuer: 10% ermäßigter SteuersatzTotal sales VAT: reduced 10% (foodstuffs)1029Gesamt Bemessungsgrundlage: 10% ermäßigter SteuersatzTotal sales base: reduced 10% (foodstuffs)

Finally, the 16 codes are assigned to my 9 VAT codes in the VAT codes table:

Report setup3rdF3rdSeuFeuSNRTFvatFvatHvatRTaxable sales 102210061029Duty-free sale1011102110171021 1020 VAT payable 112211061129Taxable purchases Duty-free purchase VAT receivable 116011601160Taxable import 1072 Offset taxable import Import VAT/ purchase VAT1183 11721157 Offset import VAT/ purchase VAT 1166 (EU sales list excluded)YesYes YesYesYesYesYes(Country type)3rd3rdEUEUDomDomDomDom
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The Report setup – credit note of the VAT code records is identical.

The full list of VAT reporting codes can be downloaded here. The not relevant codes are marked “N/A”. My criteria for the relevance for a typical manufacturing or a service business were:

• Reselling of cars, scrap, gas, electricity, CO2 certificates are ‘exotic’ businesses, as well as seafaring, trucking, taxi services, real estate agencies;
• Small businesses below the 100 000 EUR turnover threshold would never use Dynamics AX either;
• The Jungholz und Mittelberg exclave valleys with the German VAT are too small to get noticed;
• It is not practical to apply an own tax code to the goods intended for the self-consumption by the company owner: such goods do not reduce the income/corporate tax base either and should better not appear in the accounting at all, or be simply sold to the owner via a sales order as everything else.

Happy tax paying!

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Источник: http://erconsult.eu/blog/austrian-va...nmeldung-2017/