What goes into each box - Luxembourg VAT report
Nondeductible tax codes created by checking the 100% Non-deductible box on the Tax Code page is not supported. If you want to create nondeductible tax codes that will work with International Tax Reports SuiteApp, see Setting Up Nondeductible Input Tax.
The following table shows how NetSuite uses the tax codes to get the values for the Luxembourg monthly or quarterly VAT report.
|
Description |
Box |
Value |
Box |
Value |
||
|---|---|---|---|---|---|---|
|
I. Assessment of Taxable Turnover |
— |
Amounts of VAT excluded |
— |
— |
||
|
A. Overall turnover |
012 |
Box 454 + 455 + 456 |
— |
— |
||
|
1. VAT accounting scheme (tick as appropriate) |
204 – on sales 205 – on payments received |
— |
— |
— |
||
|
2. Total Sales / Receipts |
454 |
Box 471 + 472 |
— |
— |
||
|
a) T |
471 |
Editable field |
— |
— |
||
|
b) Other sales / receipts |
472 |
Net amount of sales S-LU, R-LU, INT-LU, R3-LU, E-LU, O-LU, MT-LU, ES-LU, ER-LU, EINT-LU, ER3-LU, ESSS-LU, S-LU-16, INT-LU-13, R-LU-7, ES-LU-16, ER-LU-7, EINT-LU-13, ESSS-LU-16, OS-LU |
— |
— |
||
|
3. Application of goods for non-business use and for business purposes (Art. 13) |
455 |
Editable field |
— |
— |
||
|
4. Non-business use of goods and supply of services free of charge (Art. 16) |
456 |
Editable field |
— |
— |
||
|
B. Exemptions and deductible amounts |
021 |
Box 457 + 014 + 015 + 016 + 017 + 018 + 423 + 424 + 226 + 019 + 419 |
— |
— |
||
|
1. Intra-Community supply of goods to persons identified for VAT purposes in another Member State (MS) (Art. 43(1)(d), (e) and (f)) |
457 |
Net amount of sales ES-LU, ER-LU, EINT-LU, ER3-LU, ES-LU-16, ER-LU-7, EINT-LU-13 |
— |
— |
||
|
2. Exports (Art. 43(1)(a) and (b)) |
014 |
Net amount of sales O-LU |
— |
— |
||
|
3. Other exemptions (Art. 43 and 60bis) |
015 |
Net amount of sales E-LU |
— |
— |
||
|
4. Other exemptions (Art. 44 and 56quater) |
016 |
Editable field |
— |
— |
||
|
5. Manufactured tobacco whose VAT was collected at the source or at the exit of the tax warehouse together with excise duties |
017 |
Net amount of sales MT-LU |
— |
— |
||
|
6. Transactions carried out (for which the place of supply is) abroad: |
a) Supply, subsequent to intra-Community acquisitions of goods, in the context of triangular transactions, when the customer identified for VAT purposes in the MS of destination of the goods is liable for payment of VAT in that MS |
018 |
Editable field |
— |
— |
|
|
b) Supply of services to customers identified for VAT purposes in another MS |
1) not exempt in the MS where the customer is liable for payment of VAT (Art. 17(1)(b)) |
423 |
Net amount of sales ESSS-LU, ESSS-LU-16 |
— |
— |
|
|
2) exempt in the MS where the customer is identified (Art. 17(1)(b)) |
424 |
Editable field |
— |
— |
||
|
c) Supplies carried out within the scope of the special arrangement of art. 56sexies |
226 |
Editable field |
— |
— |
||
|
d) Supplies other than referred to in (6)(a) and (6)(b) |
019 |
Editable field but by default reports net amount of sales OS-LU |
— |
— |
||
|
7. Inland supplies for which the customer is liable for the payment of VAT |
419 |
Net amount of sales RC-LU, RC-LU-16 |
— |
— |
||
|
C. Taxable turnover (012-021) |
022 |
Box 012 - 021 |
— |
— |
||
|
II. ASSESSMENT OF TAX DUE (output tax) |
— |
Taxable amount (net of VAT) |
— |
Tax |
||
|
A. Breakdown of taxable turnover |
037 |
Box 701 + 901 + 703 + 903 + 705 + 905 + 031 + 033 + 416 + 451 |
046 |
Box 702 + 902 + 704 + 904 + 706 + 906 + 040 + 042 + 417 + 452 |
||
|
rate of |
17% |
701 |
Net amount of sales S-LU |
702 |
VAT amount of sales S-LU+ VAT amount of sales adjustment box702 + S-LU |
|
|
16% |
901 |
Net amount of sales S-LU-16 |
038 |
VAT amount of sales S-LU - with 15% old rate |
||
|
14% |
703 |
Net amount of sales INT-LU |
704 |
VAT amount of sales INT-LU + VAT amount of sales adjustment box704 + INT-LU |
||
|
13% |
903 |
Net amount of sales INT-LU-13 |
904 |
VAT amount of sales INT-LU-13 |
||
|
8% |
705 |
Net amount of sales R-LU |
706 |
VAT amount of sales R-LU + VAT amount of sales adjustment box704 + R-LU |
||
|
7% |
905 |
Net amount of sales R-LU-7 |
906 |
VAT amount of sales R-LU-7 |
||
|
3% |
031 |
Net amount of sales R3-LU |
040 |
VAT amount of sales R3-LU + VAT amount of sales adjustment box040 + R3-LU |
||
|
(Box 403 – Editable field) ___% |
033 |
Editable field |
042 |
(Box 403)%*(Box 033) |
||
|
(Box 418 – Editable field) ___% |
416 |
Editable field |
417 |
(Box 418)%*(Box 416) |
||
|
(Box 453 – Editable field) ___% |
451 |
Editable field |
452 |
(Box 453)%*(Box 451) |
||
|
B. Intra- |
051 |
Box 711 + 911 + 713 + 913 + 715 + 915 + 049 + 194 + 719 |
056 |
Box 712 + 912 + 714 + 914 + 716 + 916 + 054 |
||
|
rate of |
17% |
711 |
Net Amount of purchases ES-LU (editable field) |
712 |
Notional purchase tax amount ES-LU (editable field) |
|
|
16% |
911 |
Net Amount of purchases ES-LU-16 (editable field) |
912 |
Notional purchase tax amount ES-LU-16 (editable field) |
||
|
14% |
713 |
Net Amount of purchases EINT-LU (editable field) |
714 |
Notional purchase tax amount EINT-LU (editable field) |
||
|
13% |
913 |
Net Amount of purchases EINT-LU-13 (editable field) |
914 |
Notional purchase tax amount EINT-LU-13 (editable field) |
||
|
8% |
715 |
Net Amount of purchases ER-LU (editable field) |
716 |
Notional purchase tax amount ER-LU (editable field) |
||
|
7% |
915 |
Net Amount of purchases ER-LU-7 (editable field) |
916 |
Notional purchase tax amount ER-LU-7 (editable field) |
||
|
3% |
049 |
Net Amount of purchases ER3-LU |
054 |
Notional purchase tax amount ER3-LU |
||
|
exempt |
194 |
Editable field |
— |
— |
||
|
of manufactured tobacco whose VAT is collected at the exit of the tax warehouse together with excise duties |
719 |
Net Amount of purchases EMT-LU (editable field) |
— |
— |
||
|
C. Acquisitions, in the context of triangular transactions, made for a subsequent supply to a customer identified for VAT purposes in the MS of destination of the goods, and for which that customer has been designated as liable for the payment of VAT (Art. 18ter(2), subpar. 2) |
152 |
Editable field |
— |
— |
||
|
D. Importation of goods |
065 |
Box 721 + 921 + 723 + 923 + 725 + 925 + 059 + 195 + 729 + 731 + 931 + 733 + 933 + 735 + 935 + 063 + 196 |
407 |
Box 722 + 922 + 724 + 924 + 726 + 926 + 068 + 732 + 932 + 734 + 934 + 736 + 936 + 073 |
||
|
1. For business purposes |
|
|
|
|
||
|
rate of |
17% |
721 |
Net amount of purchases I-LU (editable field) |
722 |
Notional purchase tax amount I-LU (editable field) |
|
|
16% |
921 |
Net amount of purchases I-LU-16 (editable field) |
922 |
Notional purchase tax amount I-LU-16 (editable field) |
||
|
14% |
723 |
Net amount of purchases IINT-LU (editable field) |
724 |
Notional purchase tax amount IINT-LU (editable field) |
||
|
13% |
923 |
Net amount of purchases IINT-LU-13 (editable field) |
924 |
Notional purchase tax amount IINT-LU-13 (editable field) |
||
|
8% |
725 |
Net amount of purchases IR-LU (editable field) |
726 |
Notional purchase tax amount IR-LU (editable field) |
||
|
7% |
925 |
Net amount of purchases IR-LU-7 (editable field) |
926 |
Notional purchase tax amount IR-LU-7 (editable field) |
||
|
3% |
059 |
Net amount of purchases IR3-LU |
068 |
Notional purchase tax amount IR3-LU |
||
|
exempt |
195 |
Editable field |
— |
— |
||
|
of manufactured tobacco whose VAT is collected at the exit of the tax warehouse together with excise duties |
729 |
Net amount of purchases IMT-LU (editable field) |
— |
— |
||
|
2. For non-business purposes |
|
|
|
|
||
|
rate of |
17% |
731 |
Editable field |
732 |
(Box 731) x (17%) |
|
|
16% |
931 |
Editable field |
932 |
(Box 931) x (16%) |
||
|
14% |
733 |
Editable field |
734 |
(Box 733) x (14%) |
||
|
13% |
933 |
Editable field |
934 |
(Box 933) x (13%) |
||
|
8% |
735 |
Editable field |
736 |
(Box 735) x (8%) |
||
|
7% |
935 |
Editable field |
936 |
(Box 935) x (7%) |
||
|
3% |
063 |
Editable field |
073 |
(Box 063) x (3%) |
||
|
exempt |
196 |
Editable field |
— |
— |
||
|
E. Supply of services for which the customer is liable for the payment of VAT |
409 |
Box 436 + 765 |
410 |
Box 462 + 766 |
||
|
1. provided to the declaring person by suppliers established or residing in another MS of the Community |
|
|
|
|
||
|
a) not exempt within the territory |
436 |
Box 741 + 941 + 743 + 943 + 745 + 945 + 431 |
462 |
Box 742 + 942 + 744 + 944 + 746 + 946 + 432 |
||
|
rate of |
17% |
741 |
Net amount of purchases ESSP-LU (editable field) |
742 |
Notional purchase tax amount ESSP-LU (editable field) |
|
|
16% |
941 |
Net amount of purchases ESSP-LU-16 (editable field) |
942 |
Notional purchase tax amount ESSP-LU-16 (editable field) |
||
|
14% |
743 |
Net amount of purchases ESSPINT-LU (editable field) |
744 |
Notional purchase tax amount ESSPINT-LU (editable field) |
||
|
13% |
943 |
Net amount of purchases ESSPINT-LU-13 (editable field) |
944 |
Notional purchase tax amount ESSPINT-LU-13 (editable field) |
||
|
8% |
745 |
Net amount of purchases ESSPR-LU (editable field) |
746 |
Notional purchase tax amount ESSPR-LU (editable field) |
||
|
7% |
945 |
Net amount of purchases ESSPR-LU-7 (editable field) |
430 |
Notional purchase tax amount ESSPR-LU with 6% old rate (editable field) |
||
|
3% |
431 |
Net amount of purchases ESSP3-LU |
432 |
Notional purchase tax amount ESSP3-LU |
||
|
b) exempt within the territory |
435 |
Editable field |
|
|
||
|
2. provided to the declaring person by the suppliers not established or residing within the Community |
463 |
Box 751 + 951 + 753 + 953 + 755 + 955 + 441 + 445 |
464 |
Box 752 + 952 + 754 + 954 + 756 + 956 + 442 |
||
|
rate of |
17% |
751 |
Net amount of purchases IS-LU (editable field) |
752 |
Notional tax amount of IS-LU |
|
|
16% |
951 |
Net amount of purchases IS-LU-16 (editable field) |
952 |
Notional tax amount of IS-LU-16 |
||
|
14% |
753 |
Net amount of purchases ISINT-LU (editable field) |
754 |
Notional tax amount of ISINT-LU |
||
|
13% |
953 |
Net amount of purchases ISINT-LU-13 (editable field) |
954 |
Notional tax amount of ISINT-LU-13 |
||
|
8% |
755 |
Editable field |
756 |
(Box 755) x (8%) |
||
|
7% |
955 |
Net amount of purchases ISR-LU-7 (editable field) |
956 |
Notional tax amount of ISR-LU-7 |
||
|
3% |
441 |
Net amount of purchases ISR3-LU (editable field) |
442 |
Notional tax amount of ISR3-LU |
||
|
exempt |
445 |
Editable field |
|
|
||
|
3. provided to the declaring person by suppliers established within the territory |
765 |
Box 761 + 961 |
766 |
Box 762 + 962 |
||
|
rate of |
17% |
761 |
Net amount of purchases RC-LU |
762 |
Notional purchase tax amount RC-LU |
|
|
16% |
961 |
Net amount of purchases RC-LU-16 |
962 |
Notional purchase tax amount RC-LU-16 |
||
|
F. Supply of goods for which the purchaser is liable for the payment of VAT |
767 |
Box 763 + 963 |
768 |
Box 764 + 964 |
||
|
rate of |
8% |
763 |
Net amount of purchases RCR-LU |
764 |
Notional purchase tax amount RCR-LU |
|
|
7% |
963 |
Net amount of purchases RCR-LU-7 |
964 |
Notional purchase tax amount RCR-LU-7 |
||
|
G. Special arrangement for tax suspension: adjustment (Art.60bis, (5) and (8)) |
- |
- |
227 |
Editable field |
||
|
H. Total tax due (046+ |
- |
- |
076 |
Box 046 + 056 + 407 + 410 + 768 + 227 |
||
|
III. ASSESSMENT OF DEDUCTIBLE TAX (input tax) |
|
|
|
|
||
|
A. Total input tax |
— |
— |
093 |
Box 458 + 459 + 460 + 090 + 461 + 092 + 228 |
||
|
1. Invoiced by other taxable persons for goods or services supplied (Art.48(1)(a)) |
— |
— |
458 |
(Purchase tax amount S-LU, R-LU, INT-LU, R3-LU, S-LU-16, R-LU-7, INT-LU-13, Deduct + Purchase tax adjustment box 458, S-LU, R-LU, INT-LU, R3-LU, S-LU-16, R-LU-7, INT-LU-13) - Nondeductible tax amount NonDeduct |
||
|
2. Due in respect of intra-Community acquisitions of goods (Art.48(1)(b)) |
— |
— |
459 |
Notional purchase tax amount ES-LU, ER-LU, EINT-LU, ER3-LU, ES-LU-16, ER-LU-7, EINT-LU-13 |
||
|
3. Due or paid in respect of importation of goods (Art.48(1)(c)) |
— |
— |
460 |
Notional purchase tax amount I-LU, I-LU-16 |
||
|
4. Due in respect of the application of goods for business purposes (Art.48(1)(d)) |
— |
— |
090 |
Editable field |
||
|
5. Due under the reverse charge (see points II.E and F) |
— |
— |
461 |
Notional purchase tax amount ESSP-LU, ESSPR-LU, ESSPINT-LU, ESSP3-LU, RC-LU, RCR-LU, ESSP-LU-16, ESSPR-LU-7, ESSPINT-LU-13, RC-LU-16, RCR-LU-7 |
||
|
6. Paid as joint and several guarantee |
— |
— |
092 |
Editable field |
||
|
7. Adjusted tax - special arrangement for tax suspension (Art.60bis(9), subpar. 2) |
— |
— |
228 |
Editable field |
||
|
B. Total input tax non-deductible |
— |
— |
097 |
Box 094 + 095 |
||
|
1. relating to transactions which are exempt pursuant to articles 44 and 56quater |
— |
— |
094 |
Editable field |
||
|
2. where the deductible proportion determined in accordance to article 50 is applied |
— |
— |
095 |
Editable field |
||
|
C. Total input tax deductible (093-097) (to be carried forward to point IV.B) |
— |
— |
102 |
Box 093 - 097 |
||
|
IV. TAX TO BE PAID OR TO BE RECLAIMED |
|
|
|
|
||
|
A. Total tax due (brought forward from point II.H.) |
— |
— |
103 |
Box 076 |
||
|
B. Total input tax deductible (brought forward from point III.C.) |
— |
— |
104 |
Box 102 |
||
|
C. Exceeding amount (a surplus of deductible tax must be preceded by a minus sign) (103-104) |
— |
— |
105 |
Box 103 - 104 |
||