1910956 - Differences in Tax Base Amount / Tax Amount between VAT Returns and EC Sales Lists for the same accounting period(s).

The Tax Base Amount / Tax Amount in the VAT Return differs from the Base Amount reported in the EC Sales List for the same accounting period(s).

1. Go to the Tax Management work center.
2. Open the Tax Returns view.
3. Open the VAT Returns sub-view.
4. Select VAT return ABC, click View and open the tab Tax Return.
5. When checking the lines Form Box Number 21 (Nicht steuerbare sonst. Lstgn. §18b) and Form Box Number 41 (Stfr.Ums.IG.Lief.,Abn. mit UId) you see that the sum of the Tax Base Amount / Tax Amount values of these lines is not the same as the sum of the Base Amount column in the EC Sales List for the same accounting period(s).

Different aggregation criteria and rounding rules for EC Sales Lists and VAT Returns are the reasons for the difference. As the EC Sales Lists of the company usually contain many customers, the rounding difference easily sums up, even if it is only few cents (which could at maximum even be 99 cents) per customer.

There is no need to enter cents on the EC Sales List. Before entering the total value of your supplies to each customer, round the amount down to the nearest whole Euro. For example, if the total value is  EUR 1,521.92 you would round the amount down to EUR 1,521.

Additional guidance for Germany-based companies from the "Bundeszentralamt für Steuern" can be found under: http://www.bzst.de/DE/Steuern_International/USt_Kontrollverfahren_ZM_eCommerce/Zusammenfassende_Meldungen/Elektronische_Abgabe/Elektr_Abgabe_BOP/elektr_Abgabe_BOP_node.html 

"Verfahren zur elektronischen Übermittlung von Zusammenfassenden Meldungen nach §18a UStG an das Bundeszentralamt für Steuern" (see page 11, Nr. 4 - "Gesamtsumme der Bemessungsgrundlagen" - of the attached .pdf document.)

Instructions for companies in the United Kingdom are provided by Her Majesty's Revenue and Customs under: http://www.hmrc.gov.uk/vat/managing/international/esl/submit-esl.htm

KBA , vat return , tax amount , SRD-FIN-TAX , Tax Management , How To

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