Germany Periodic VAT Return - USt 1A

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the Germany VAT report. If you are using the Tax Reports (International) page, see What goes into each box - Germany Monthly/Quarterly VAT report.

With Tax Reporting Framework, you can generate and export the Germany VAT USt 1A report. To generate a report, see Generating Localized Country Tax Reports.

You can also export this report in PDF, XLS and XML (ELSTER and Küppers) formats. For more information, see Exporting a Country Tax Report.

The Germany Localization SuiteApp provides the tax report template and tax report localization for Germany. You must install this SuiteApp to have Germany tax reports available on the Country Tax Report page. For more information about the required SuiteApps for each country tax reports, see Tax Reporting Framework Localization Requirements.

The following tables describe the reported values on the Germany VAT report. It also shows the Search Type, Transaction Types, Tax Codes, Tax Transaction Types, and Tax Item Types filters that Tax Reporting Framework uses to get the values for each of the boxes on the report. These filters are automatically set up but can be modified. If you want to customize the report and configure the filters, see Customizing Localized Tax Returns.

• Zero-rated transactions with input VAT deduction

• Taxable Transactions subject to VAT

• Intra Community Purchases

• Additional information concerning transactions

• Reverse-Charge transactions for which the customer accounts for the VAT

• Deductible VAT on Purchases

• Other VAT

Taxable Transactions subject to VAT

Supplies of goods and services incl. goods and services free of charge

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Tax Reporting Category	Amount
81	Sales at 19% VAT rate	Sales Billable Expenses Use Journals	All	DE_SR	Domestic Sales Exports Intra-Community Sales	None Goods Services	All except DE-Alcohol	Net amount	19 %
81b								Tax amount
86	Sales at 7% VAT rate	Sales Billable Expenses Use Journals	All	DE_RR	Domestic Sales Exports Intra-Community Sales	None Goods Services	All	Net amount	7 %
86b								Tax amount
87	Sales at 0% VAT rate	Sales Billable Expenses Use Journals	All	DE_ZR	Domestic Sales	None Goods Services	DE-Solar	Net amount	0%
35	Sales which are subject to other VAT rates	Custom						Net amount
36								Tax amount
77	Transactions for agricultural or forestry business to customers with a VAT Id number	Data of the selected account						Net amount
76	Transactions on which tax has to be paid under § 24 VAT Code (Sawmill products, beverages and alcoholic liquids, for example wine)	Sales Billable Expenses Use Journals	All	DE_SR	Domestic Sales Exports Intra-Community Sales	None Goods Services	DE-Alcohol	Net amount
80								Tax amount

The value reported on box 77 is from the data of the selected account upon Germany tax return setup. To select an account and customize boxes 35, 36, 76, and 80, see Customizing Localized Tax Returns.

Zero-rated transactions with input VAT deduction

Zero-rated transactions with input VAT deduction, intra-community deliveries (§ 4 no. 1 letter b UStG).

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Tax Reporting Category	Amount
41	Intra-community supplies to customers with a VAT ID number	Sales Billable Expenses Use Journals	All	DE_ZR DE_RCS	Intra-Community Sales	None Goods	All except the following: DE-Vehicles no VAT ID DE-Vehicles non scope DE-Triangular	Net amount
44	Intra-community supplies of new motor vehicles to customers without VAT Id number	Sales Billable Expenses Use Journals	All	DE_ZR DE_RCS	Intra-Community Sales	None Goods	DE-Vehicles no VAT ID	Net amount
49	Intra-community supplies of new motor vehicles outside the scope of business (§ 2a UStG)	Sales Billable Expenses Use Journals	All	DE_ZR DE_RCS	Intra-Community Sales	None Goods Services	DE-Vehicles non scope	Net amount
43	Further tax-free sales with input tax deduction (for example export deliveries, sales according to § 4 no. 2 to 7 UStG)	Sales Billable Expenses Use Journals	All	DE_ZR DE_RCS	Exports	None Goods	All	Net amount
				DE_ZR	Domestic Sales	None Goods Services	All excluding DE-Solar
48	Exempt transactions without deduction (for example sales according to § 4 no. 8 to 29 UStG)	Sales Billable Expenses Use Journals	All	DE_NL	Domestic Sales Exports Intra-Community Sales	None Goods Services	All	Net amount

You must create a new zero rate tax code for boxes 44 and 49 and select it upon Germany VAT report setup. To create a tax code, see Creating Tax Codes in SuiteTax. To select the custom tax code for the boxes, see Customizing Localized Tax Returns.

Intra Community Purchases

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Tax Reporting Category	Amount
91	Tax-free intra-community acquisitions of certain objects and investment gold (§§ 4b and 25c UStG)	Purchases Expenses Use Journals	All	DE_ZR	Intra-Community Purchases	None Goods	All exluding DE-Solar	Net amount
89	Taxable intra-community acquisitions at a tax rate of 19%	Purchases Expenses Use Journals	All	DE_SR_RC	Intra-Community Purchases	None Goods	All	Net amount
89b								Notional amount
93	Taxable intra-community acquisition at a tax rate of 7%	Purchases Expenses Use Journals	All	DE_RR_RC	Intra-Community Purchases	None Goods	All	Net amount
93b								Notional amount
90	Taxable intra-community acquisition at a tax rate of 0%	Purchases Expenses Use Journals	All	DE_ZR	Intra-Community Purchases	None Goods	DE-Solar	Net amount
95	Intra-community aquisitions, which are subject to other VAT rates	Custom						Net amount
98								Notional amount
94	New vehicles (§ 1b para. 2 and 3 UStG) from suppliers without VAT ID no. at general tax rate	Custom						Net amount
96								Tax amount

You must create a new standard rate tax code for boxes 94 and 96 and select it upon Germany VAT report setup. To create a tax code, see Creating Tax Codes in SuiteTax. To select the custom tax code for the boxes, see Customizing Localized Tax Returns.

Reverse-Charge transactions for which the customer accounts for the VAT

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Tax Reporting Category	Amount
46	Other services according to § 3a para. 2 UStG of an entrepreneur based in the rest of the community area (§ 13b para. 1 UStG)	Purchases Expenses Use Journals	All	DE_SR_RC	Intra-Community Purchases	Services	All excluding DE-Property tax	Net amount
47								Notional amount
73	Sales that fall under the GrEStG (§ 13b para. 2 no. 3 UStG)	Purchases Expenses Use Journals	All	DE_SR_RC	Domestic Purchases Imports	None Goods Services	DE-Property tax	Net amount
74								Tax amount
84	Other Services (§ 13b para. 2 no. 1, 2, 4 to 12 UStG)	Purchases Expenses Use Journals	All	DE_SR_RC	Domestic Purchases Imports	None Goods Services	All excluding DE-property tax	Net amount
								Notional amount
85

To customize boxes 73, 74, 78, 79, 84, and 85, see Customizing Localized Tax Returns.

Additional information concerning transactions

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Tax Reporting Category	Amount
42	Supplies of the first customer in case of intra-community triangulations (§ 25b UStG)	Sales Billable Expenses Use Journals	All	DE_ZR DE_RCS	Intra-Community Sales	None Goods	DE-Triangular	Net amount
60	Taxable sales, where recipient is liable for tax payment according to § 13b para. 5 UStG	Sales Billable Expenses Use Journals	All	DE_RCS	Domestic Sales	None Goods Services	All	Net amount
21	Non-taxable supply of services according to § 18b sentence 1 no. 2 UStG	Sales Billable Expenses Use Journals	All	DE_ZR DE_RCS	Intra-Community Sales	Services	All	Net amount
45	Other Non-taxable sales (place of supply outside Germany)	Sales Billable Expenses Use Journals	All	DE_ZR DE_RCS	Exports	Services	All	Net amount
				All	OSS Distance Sale	None Goods Services
	VAT on Sales	Box 81b + Box 86b + Box 36 + Box 80 + Box 89b + Box 93b + Box 98 + Box 96 + Box 47 + Box 74 + Box 85

To customize box 42, see Customizing Localized Tax Returns.

Deductible VAT on Purchases

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Tax Reporting Category	Amount
66	Input tax on invoices from other businesses (§ 15 para. 1 sentence 1 no. 1 UStG), from services within the meaning of § 13a para. 1 no. 6 UStG (§ 15 para. 1 sentence 1 no. 5 UStG) and from intra-community triangular transactions (§ 25b para. 5 UStG)	Purchases Expenses Use Journals	All	DE_RR DE_SR	Domestic Purchases Imports Intra-Community Purchases	None Goods Services	All	Box 81b + Box 86b + Box 36 + Box 80 + Box 89b + Box 93b + Box 98 + Box 96 + Box 47 + Box 74 + Box 87
61	Input VAT amounts from the intra-community acquisition of goods (§ 15 para. 1 sentence 1 no 3. UStG)	Purchases Expenses Use Journals	All	DE_RR_RC DE_SR_RC	Intra-Community Purchases	None Goods	All	Box 89B + Box 93B + Box 98
62	Taxes paid on imports (§ 15 para. 1 sentence 1 no. 2 UStG)	Purchases Expenses Use Journals	All	DE_TI	Domestic Purchases Imports Intra-Community Purchases	None Goods Services	All excluding DE-Prepayment	Net amount
67	Input tax amount for supplies subject to reverse charge procedure according to § 13b UStG (§ 15 para. 1 sentence 1 no. 4 UStG)	Purchases Expenses Use Journals	All	DE_RR_RC DE_SR_RC	Domestic Purchases Imports Intra-Community Purchases	None Goods Services	All excluding the following DE-Triangular DE-Vehicles non scope	Notional Amount
63	Input tax calculated according to the general average rate (§§ 23 and 23a UStG)	(Custom)
59	Input VAT deduction for intra-community supplies of new motor vehicles outside the scope of business (§ 2a UStG) or from small businesses according to § 19 para. 1 UStG (§ 15 para. 4a UStG)	Purchases Expenses Use Journals	All	DE_RR_RC DE_SR_RC	Domestic Purchases Imports Intra-Community Purchases	None Goods Services	DE-Vehicles non scope	Tax amount
64	Correction of input tax deduction (§ 15a UStG)	(Custom)
	Remaining Amount	Line 36 – Box 66 – Box 61 – Box 62 – Box 67 – Box 63 – Box 59 – Box 64

To enter amounts on boxes 63, 64, and 59, see Making Adjustments on a Country Tax Report.

Other VAT

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Tax Reporting Category	Amount
65	VAT resulting from any form of taxation changes, additional tax on taxed down payments and tax rate changes	(Custom)						Tax amount
69	Correction of wrong tax amounts in invoices (§ 14c UStG) or tax amount owed according to § 6a para. 4 sentence 2, § 17 para. 1 sentence 7, § 25b para. 2 UStG or owed by an outsourcing company or warehouse keeper in accordance with § 13a (1) No. 6 UStG	Purchases Expenses Use Journals	All	DE_RR_RC DE_SR_RC	Domestic Purchases Imports Intra-Community Purchases	None Goods Services	DE-Triangular	Tax amount
	VAT on advance payment/surplus	Line 44 + Box 65 + Box 69
39	Deduction of fixed special prepayment	Purchases Expenses Use Journals	All	DE_TI	Domestic Purchases Imports Intra-Community Purchases	None Goods Services	DE-Prepayment	Tax amount
83	Remaining VAT advance payment	Line 47 – box 39
50	Reduction of the tax base (included in boxes 81, 86, 87, 35, 77, 76)	Purchases Expenses Use Journals	All	DE_RR DE_SR	Domestic Purchases Imports Intra-Community Purchases	None Goods Services	DE-Adjustment	Net amount
37	Reduction of the deductible input tax amounts (contained in box 66 from invoices from other entrepreneurs (§ 15 Para. 1 Sentence 1 No. 1 UtG) as well as in boxes 59 and 64)	Purchases Expenses Use Journals	All	DE_RR DE_SR DE_SR_RC DE_RR_RC	Domestic Purchases Imports Intra-Community Purchases	None Goods Services	DE-Adjustment	Tax amount

To enter amounts on boxes 69, 39, and VAT on advance payment/surplus, see Making Adjustments on a Country Tax Report.

When the report has been generated, you can export it in PDF, XLS, and XML (ELSTER or Küppers) formats for manual submission to German tax authorities. For more information, see Exporting a Country Tax Report.

To switch between the two available XML formats, use the Language dropdown menu next to the export buttons.

Viewing a Generated Country Tax Report

Making Adjustments on a Country Tax Report

Exporting a Country Tax Report

Electronic Tax Filing in Tax Reporting Framework

Customizing Localized Tax Returns

Setting Up Country Tax Reporting Preferences

Installing Tax Reporting Framework

Tax Reporting Framework Error Codes

Known Limitations of Tax Reporting Framework

General Notices