What goes into each box – Austria VAT report

The following table shows how NetSuite uses the tax codes to get the values for the Austria VAT report.

Calculation of sales tax:					Taxable base Euros and Cents
Total Supplies of Goods and Services
	a) Total amount of all taxable sales			000		Net amount of sales with O-AT, ES-AT, ER-AT, ER3-AT, EZ-AT, ESR-AT, S-AT, R-AT, R2-AT, R3-AT, S2-AT +052+007
	b) plus own consumption			001	+	Editable field
	c) less sales for which the tax liability has been transferred to the receiver			021	–	Net amount of sales with RC-AT
				Total		000+001-021
Tax free sales WITH input tax deduction
	a) Sales to non EU countries (Exports)			011	–	Net amounts of sales with O-AT
	b) Subcontracting wages			012	–	Editable field
	c) Sea traffic, aviation, cross-border passenger transport, etc			015	–	Editable field
	d) Intra-Community supplies			017	–	Net amount of sales with ES-AT, ER-AT, ER3-AT, EZ-AT, ESR-AT
	e) Supplies of new vehicles to customers without a VAT number			018	–	Editable field
Tax free sales WITHOUT input tax deduction
	a) Land sales			019	–	Editable field
	b) Small businesses			016	–	Editable field
	c) Other tax free sales without input tax deduction			020	–	Editable field
Total of Taxable Supplies of Goods and Services (including prepayments)						(000+001-021) -011-012-015-017-018-019-016-020
Sales subject to			Tax Base		VAT
	Sales at 20% standard rate	022	Net amount of sales with S-AT			Tax amount of sales with S-AT + Tax amount of sales adjustment in 022b with S-AT
	Sales at 10% reduced rate	029	Net amount of sales with R-AT		+	Tax amount of sales with R-AT + Tax amount of sales adjustment in 029b with R-AT
	Sales at 13% reduced rate	006	Net amount of sales with R2-AT		+	Tax amount of sales with R2-AT + Tax amount of sales adjustment in 006b with R2-AT
	Sales at 19% (Jungholz and Mittelberg)	037	Net amount of sales with S2-AT		+	Tax amount of sales with S2-AT + Tax amount of sales adjustment in 037b with S2-AT
	Sales at 10% agricultural enterprises	052	Editable field		+	Tax amount of 052
	Sales at 8% agricultural enterprises	007	Editable field		+	Tax amount of 007
	Sales at 5% according to § 28 Abs. 52 Z 1 from July 1, 2020 until December 31, 2020	009	Net amount of sales R3-AT		+	Tax amount of sales with R3-AT + Tax amount of sales adjustment in 009b with R3-AT
Carry over						022+029+006+037+052+007+009
	Tax liability according to § 11 Abs. 12 and 14, § 16 Abs. 2 and according to 7 Abs. 4			056	+	Editable field
	Tax liability according to § 19 Abs. 1 zweiter Satz, § 19 Abs. 1c, Abs. 1d and according to Art. 25 Abs. 5 Abs. 5			057	+	Notional tax amount of purchases with RC-AT, IS, ESSP-AT
	Tax liability according to § 19 Abs. 1a (construction works)			048	+	Editable field
	Tax liability according to § 19 Abs. 1b (pledged property, land in compulsory auctions)			044	+	Editable field
	Tax liability (scrap waste)			032	+	Editable field
			Tax Base
Intra-Community purchases
	Total value of Intra-Community purchases	070	Net amount of purchases with ES-AT, ER-AT, ER3-AT, ESR-AT, EZ-AT
	of which tax free amounts according to Art. 6 Abs. 2	071	Net amount of purchases with EZ-AT
Total amount of taxable intra-community purchases			070-071
Thereof subject to sales tax with:
	20% standard tax rate	072	Net amounts of purchases with ES-AT		+	Notional amounts of purchases with ES-AT
	10% reduced tax rate	073	Net amounts of purchases with ER-AT		+	Notional amounts of purchases with ER-AT
	13% reduced rate	008	Net amount of purchases ESR-AT		+	Notional amount of purchases ESR-AT
	19% for Jungholz and Mittelberg	088	Editable field		+	Notional amount of 088
	5% according to § 28 Abs. 52 Z 1 from July 1, 2020 until December 31, 2020	010	Net amount of purchases ER3-AT		+	Notional amount of purchases ER3-AT
Purchases not to be taxed:
	Purchases which have been taxed in a member country of the destination country	076	Editable field
	Purchases which count as being taxed inland	077	Editable field
				Total		022+029+006+037+052+007+ 056+057+048+044+032+072+073+008+088+010
Calculation of the deductable input tax
	Total amount of input tax excluding amounts shown separately below			060		Tax amount of purchases of S-AT, R-AT, R2-AT, S2-AT, K-AT, G-AT, R3-AT, Deduct, Non-Deduct, tax amount of purchase adjustment accrued in 060 with S-AT, R-AT, R2-AT, S2-AT, K-AT, G-AT, R3-AT
	Third Country Imports (outside the EU)			061		Net amount of purchases with DUTY-P, I-AT, tax amount of purchase adjustment in 061 with I-AT
	Input tax concerning owing importation VAT recorded on tax account			083		Net amounts of purchases with DUTY-U
	Input tax from intra-Community purchases			065		Notional amount of purchases with ES-AT, ER-AT, ER3-AT, ESR-AT, EK-AT, EC-G
	Input tax for supplies subject to Reverse Charge			066		Notional tax amount of purchases with RC-AT, IS, ESSP-AT
	Input tax - construction works			082	–	Editable field
	Input tax - pledged property, land in compulsory auctions			087	–	Editable field
	Input tax concerning tax liabilities according to § 19 Abs. 1d (scrap and waste)			089	–	Editable field
	Input tax concerning intra-Community deliveries of new vehicles from vehicle deliverers according to Art. 2			064	–	Editable field
	Thereof according to § 12 Abs. 3iVm Abs. 4 and 5			062	–	Editable field
	Correction according to § 12 Abs. 10 and 11			063	–	Editable field
	Correction according to § 16			067	–	Editable field
Total amount of deductable input tax						060+061+083+065+066+082+ 087+089+064+062+063+067
	Input tax for motor vehicles Note: For the 2014 VAT form, line 27 is no longer included.			027	–	Tax amount of purchases with K-AT, Notional amount of purchases with EK-AT, Tax amount of purchase adjustments of 027 with K-AT
	Input for buildings and other assets Note: For the 2014 VAT form, line 28 is no longer included.			028	–	Tax amount of purchases with G-AT, Notional amount of purchases with EG-AT, Tax amount of purchase adjustments of 028 with G-AT
Other corrections:				090	–	Editable field
	Remaining VAT/advance payment			095		(006+007+008+022+029+037+052+056+057+048+044+032+072+073+088) - (060+061+083+065+066+082+ 087+089+064+062+ 063+067) - 27 - 28 + 90

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