What goes into each box – Germany Annual VAT Declaration

Note:

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 Annual VAT Declaration for Germany. For monthly/quarterly returns, see What goes into each box – Germany Monthly/Quarterly VAT report.

Line	Label	Box	Amount (Full EUR Amounts)
31	B. Information on taxation of small businesses (§ 19 para. 1 UStG) Lines 33 and 34 should only be filled out if income for 2021 (plus taxes) did not exceed EUR 22,000 and the application of § 19 para. 1 UStG was not waived.
33	Sales in calendar year 2021	(Calculation under § 19 para. 1 and 3 UStG)	238	Editable field
34	Sales in calendar year 2022	239	Editable field

Line

Label

Box

Amount

(Full EUR Amounts)

B. Information on taxation of small businesses (§ 19 para. 1 UStG)

Lines 33 and 34 should only be filled out if income for 2021 (plus taxes) did not exceed EUR 22,000 and the application of § 19 para. 1 UStG was not waived.

Sales in calendar year 2021

(Calculation under § 19 para. 1 and 3 UStG)

238

Editable field

Sales in calendar year 2022

239

Editable field

Line	Label	Box	Tax base without VAT (Full EUR amounts)	Box	Tax
36	C. Taxable supplies, other services and goods and services granted free of charge
37	Sales at standard tax rate
38	Supplies and other services at 19% including negative amount resulting from credit notes issued on invoices using wrong tax rates due to tax changes in context of COVID-19 government measures	177	Net amount of sales S-DE, EST-DE	—	Tax amount of Sales S-DE, EST-DE
	Goods and services granted free of charge
39	a) Deliveries under § 3 para. 1b UStG at 19%	178	Editable field	—	Editable field
40	b) Other services under § 3 para. 9a UStG at 19%	179	Editable field	—	Editable field
	Sales at reduced tax rate
41	Supplies and other services at 7% including negative amount resulting from credit notes issued on invoices using wrong tax rates due to tax changes in context of COVID-19 government measures	275	Net amount of sales R-DE, ERT-DE	—	Tax amount of sales R-DE, ERT-DE
	Goods and services granted free of charge at 7%
42	a) Supplies under § 3 para. 1b UStG at 7%	195	Editable field	—	Editable field
43	b) Other services under § 3 para. 9a UStG at 7%	196	Editable field	—	Editable field
45	Sales at other tax rates	155	Net amount of sales S2-DE, R1-DE, SR-DE	156	Tax amount of sales S2-DE, R1-DE, SR-DE
47	Sales from agriculture and forestry businesses under § 24 UStG
48	a) Supplies to customer in another Member State in the Community territory with USt-IdNR	777	Editable field	—	—
49	b) Taxable supplies (including goods and services granted free of charge) of sawmill products that are not listed in Schedule 2 of the UStG	255	Editable field	256	Editable field
50 51	c) Taxable sales (including goods and services granted free of charge) of drinks that are not listed in Schedule 2 of the UStG, as well as alcoholic beverages (e.g. wine) at 9.5%	345	Editable field	—	Editable field
53	d) Remaining taxable sales of agriculture and forestry businesses for which no tax must be paid	361	Editable field	—	—
54 55	Change from the small business regulation (§19 UStG) to standard taxation or Average rate taxation (§ 24 UStG)
56	Tax (post-tax) on advance payments received as a result of changing the form of taxation	—	—	317	Editable field
58	Back taxes on taxed advance payments, i.e. owing to tax rate amendment	—	—	319	Editable field
60	Total (carryover to line 92)	—	—	—	Boxes 177b + 178b + 179b + 275b + 195b +196b +156 + 256 + 345b + 258 + 317 + 319

Line	Label	Box	Tax base without VAT (Full EUR amounts)
61	D. Tax-free supplies, other services and goods and services granted free of charge
62	Tax-free sales with input tax deduction
63	a) Intra-Community supplies (§ 4 no. 1 subpara. b UStG) to customer with USt-IdNr.	741	Net amount sales ES-DE, ER-DE, ER1-DE, ES1-DE
64	New vehicles to customers without USt-IdNr	744	Editable field
65	New vehicles outside a company (§ 2a UStG)	749	Editable field
66	Further tax-free sales with input tax deduction (e.g. under § 4 no. 1 subpara. a, 2 to 7 UStG)
67	Export supplies and contract finishing on export goods (§ 4 no. 1 subpara. a UStG)	—	Net amount sales OS-DE, ZX-DE
68	Sales under § UStG	—	Editable field but by default reports net amount sales of E-DE
69	Sales as defined by the Offshore Tax Agreement, the NATO Status of Forces Supplementary Agreement and the Supplementing Agreement to the NATO Headquarters Protocol	—	Editable field
70	Travel services under § 25 para. 2 UStG	—	Editable field
71	Total of lines 67 to 70	237	Line 67 + Line 68 + Line 69 + Line 70
72	Tax-free sales without input tax deduction
73	a) not part of total sales (§ 19 para. 3 UStG) under § 4 no. 12 UStG (Rental of real estate etc.)	286	Editable field
74	under § 4 no. UStG	287	Editable field
75	Total of lines 73 and 74	237	Box 286 + Box 287
76	b) part of total sales (§ 19 para. 3 UStG)
77	under § UStG	240	Editable field

Line	Label	Box	Tax base without VAT (Full EUR amounts)	Box	Tax EUR Ct
78	E. Intra-Community purchases
80	Tax-free intra-Community purchases under §§ 4b and 25c UStG	791	Net amount purchase EZ-DE	—	—
81	Taxable intra-Community purchases (§ 1a UStG)
82	at tax rate 19%	781	Net amount purchase EST-DE, ES-DE	—	Tax amount purchase EST-DE, ES-DE
83	at tax rate 7%	793	Net amount purchase ERT-DE, ER-DE	—	Tax amount purchase ERT-DE, ER-DE
84	at other tax rate	798	Editable field but by default report Net amount of purchases ES1-DE, ER1-DE, ESR-DE	799	Editable field but by default report Notional amount of purchases ES1-DE, ER1-DE, ESR-DE
85	New vehicles (§ 1b Abs. 2 and 3 UStG) from suppliers without USt-IdNr. at standard tax rate	794	Editable field	796	Editable field
86	Total (carryover to line 153)				Total tax amount = Box 781b + Box 793b + Box 799 + Box 796

Line	Label	Box	Tax base without VAT (Full EUR amounts)	Box	Tax EUR Ct
88	F. Taxpayer for removal of goods (§ 13a para. 1 no. 6 UStG)
89	Supplies preceding removal of goods (§ 4 no. 4a sent. 1 subpara. a sent. 2 UStG)	852	Editable field	853	Editable field
90	Total (carryover to line 154)	(Equal to Box 853)

Line

Label

Box

Tax base without VAT

(Full EUR amounts)

Box

Tax EUR Ct

F. Taxpayer for removal of goods (§ 13a para. 1 no. 6 UStG)

Supplies preceding removal of goods (§ 4 no. 4a sent. 1 subpara. a sent. 2 UStG)

852

Editable field

853

Editable field

Total (carryover to line 154)

(Equal to Box 853)

Line	Label	Box	Tax base without VAT (Full EUR amounts)	Box	Tax EUR Ct
91	G. Intra-Community triangular transactions (§ 25b UStG)
92	Supplies of the first customer	742	Editable field	—	—
93	Supplies for which the last customer owes VAT
94	at tax rate 19%	751	Editable field	—	Editable field
95	at tax rate 7%	746	Editable field	—	Editable field
96	at other tax rate	747	Editable field	748	Editable field
97	Total (carryover to line 155)				Box 751b + Box 746b + Box 748

Line	Label	Box	Tax base without VAT (Full EUR amounts)	Box	Tax EUR Ct
98	H. Recipient of goods and services as taxpayer (§ 13b UStG)
99	Taxable other services of a company based in other Community zone (§ 13b para. 1 UStG)	846	Net amount of purchases ESSP-DE, ESSP1-DE	847	Notional amount of purchases ESSP-DE, ESSP1-DE
100	Revenue according to GrEStG (Land and buildings) (§ 13b para. 2 no. 2 and 3 UStG)	873	Editable field	874	Editable field
101	Other services (§ 13b Abs. 2 Nr. 1, 2, 4 to 12 UStG)	877	Net amount of purchases S1-DE, RC-DE, SS1-DE, RC1-DE, IS-DE, IS1-DE	878	Notional amount of purchases S1-DE, RC-DE, SS1-DE, RC1-DE, IS-DE, IS1-DE
102	Total (carryover to line 156)				Total tax amount = Box 847 + Box 874 + Box 878

Line	Label	Box	Tax base without VAT (Full EUR amounts)
103	I. Supplementary information on sales
104	Sales treated as taxable owing to a tax-exemption waiver (§ 9 UStG)	—	Editable field
105	Taxable sales as defined by § 13b para 5 UStG of a company based in Germany, for which the recipient of goods and services owes VAT	209	Editable field but by default reports net amount of sales S1-DE, RC-DE, SS1-DE, RC1-DE
106 107	Telecommunications, radio and television services as well as other services provided electronically to non-entrepreneurs resident in the rest of the community as well as intra-Community distance sales to the rest of the community under the condition of § 3a paragraph 5 sentences 3 and 4 UStG and § 3c paragraph 4 sentences 1 and 2 VAT Act
108	a) included in section B or C	213	Editable field
109	b) to be taxed in other EU member states	214	Editable field
110	Tax-exempt transfer of going concern purs. to § 1 para. 1a UStG	211	Editable field
111	Non-taxable other services under § 18b sent. 1 no. 2 UStG	721	Editable field but by default reports net amount of sales ESSS-DE, ESSS1-DE
112	Other non-taxable sales (place of performance not in Germany)	205	Editable field but by default reports net amount of sales OS-DE
113	Sales listed in lines 109, 111, and 112 that exclude input tax deduction under § 15 para. 2 and 3 UStG	204	Editable field
114	Transactions of cross-border passenger transport allocated to the national route sections in air traffic (§ 26 para. 3 UStG)	212	Editable field
115	Reduction of the basis of assessment according to § 17 paragraph 1 sentence 1 in conjunction with paragraph 2 no. 1 sentence 1 UStG (included in section B or C)	650	Editable field

Line	Label	Box	Tax EUR Ct
121	J. Deductible input tax amounts (without adjustment under § 15a UStG)
122	Input tax amounts from invoices from other companies (§ 15 para. 1 sent. 1 no. 1 UStG)	320	Tax amount of purchases S-DE, R-DE, S2-DE, R1-DE + Full Tax Amount: Deduct_S, Deduct_R, Deduct_S2, Deduct_R1 For Bill/Bill Credit/Cheque: FULL Tax Amount = Deduct's Transaction Line Tax Amount (STC generated) For Expense Report: FULL Tax Amount = Deduct Tax Amount + ND Tax Amount (ITR generated)
123	Input tax amounts from Intra-Community purchases of goods (§ 15 para. 1 sent 1 no. 3 UStG)	761	Tax amount of purchase EST-DE, ERT-DE, ES-DE, ER-DE, ES1-DE, ER1-DE
124	VAT incurred on imports (§ 15 para. 1 sent 1 no. 2 UStG)	762	Net amount of purchase IT-DE
125	Input tax deduction for taxes owed by customer as trade consignor under § 13a para. 1 no. 6 UStG (§ 15 para. 1 sent. 1 no. 5 UStG)	466	Editable field
126	Input tax amounts from services as defined by § 13b UStG (§ 15 para. 1 sent. 1 no. 4 UStG)	467	Editable field but by default reports notional amount of purchases ESSP-DE, IS-DE, RC-DE, S1-DE, ESSP1-DE, IS1-DE, RC1-DE, SS1-DE
127	Input tax amounts calculated according to the standard average rates (§ 23 UStG)	333	Editable field
128	Input tax amounts according to the average rate for certain corporations, groups of shareholders and hybrid entities (§ 23a UStG)	334	Editable field
129	Input tax deducation for intra-Community deliveries of new vehicles outside a company (§ 2a UStG) as well as from small businesses as defined by § 19 para. 1 UStG (§ 15 para. 4a UStG)	759	Editable field
130	Input tax amounts from intra-Community triangular transactions (§ 25b para. 5 UStG)	760	Editable field
131	Total (carryover to line 158)		Box 320 + Box 761 + Box 762 + Box 466 + Box 467 + Box 333 + Box 334 + Box 759 + Box 760

Line	Label			Box	Box Description
132	Additional Information Reduction of the deductible input tax amounts according to § 17 paragraph 1 sentence 2 in conjunction with paragraph 2 no. 1 sentence 1 UStG (included in lines 122, 127 to 129)			637	Editable field
133	K. Adjustment of input tax deduction (§ 15a UStG)
134	Were real estate, parts of real estate, buildings or parts of buildings, for which input tax has been deducted, first actually used in calendar year 2022? If yes, please enter „1“			370	Editable field Allowed value is 1
135	(Please show separately on a separate sheet of paper for each piece of real estate or building: location, date of first actual use, kind and extent of use in first year, total input tax accrued, in the previous years - investment phase - input tax already deducted)
136	Have relevant circumstances for the original input tax deduction changed in 2022 for:
137	1. Real estate, parts of real estate, buildings or parts of buildings that were first actually used within the last 10 years and not just once to carry out transactions? If yes, please enter „1“			371	Editable field Allowed value is 1
138	2. Other assets and other services that were first actually used within the last 5 years and not just once to carry out transactions? If yes, please enter „1“			372	Editable field Allowed value is 1
139	3. Assets and other services that were used to carry out transactions just once? If yes, please enter „1“			369	Editable field Allowed value is 1
140	The circumstances that were originally relevant for the assessment of the input tax deduction have changed since then owing to
141	Sale	Supply as defined by § 3 para. 1b UStG	Change in taxation from § 15a para. 7 UStG	—	Click the box to mark which applies.
142	Change in utilization, namely				Click box if applicable.
143	Transition from taxable to tax-free rental or vice versa or change utilization code for mixed-use real estate (in particular for a change in tenant)				Click box if applicable.
144	Tax-free rental of previously owner-used commercial rooms or vice versa; transition from rental for NATO or similar purposes at tax-free rental under § 4 no. 12 UStG				Click box if applicable.
145	—			—	Click box if applicable. Enter details in input field.

Line	Label	Box	Subsequently deductible EUR CT	Box	To be paid back EUR CT
146	Input tax adjustment amounts
147	see 1. (real estate etc., § 15a para. 1 sent. 2 UStG)	—	Editable field	—	Editable field
148	see 2. (other assets etc., § 15a para. 1 sent. 1 UStG)	—	Editable field	—	Editable field
149	see 3. (other assets etc., § 15a para. 2 UStG)	—	Editable field	—	Editable field
150	Total	357	Box 147a + 148a + 149a	359	Box 147b + 148b + 149b

Line	Label	Box	Tax EUR ct
151	L. Computation of VAT to be paid
152	VAT on taxable supplies, other services and goods and services granted free of charge	—	Total tax amount value from Line 60
153	VAT on intra-Community purchases	—	Total tax amount value from Line 86
154	VAT owed by customer as trade consignor or warehouse keeper (§ 13a para. 1 no. 6 UStG)	—	Equal to Box 854 from Line 90
155	VAT owed by last customer in the Intra-Community triangular transaction (§ 25b para. 2 UStG)	—	Total tax amount value from Line 97
156	VAT owed by service recipient § 13b UStG	—	From Line 102
157	Subtotal		Line 152 + Line 153 + Line 154 + Line 155 + Line 156
158	Deductible input tax amounts	—	Total amount from Line 131
159	Input tax amounts subsequently deductible under § 15a UStG	—	Equal to Box 357 from Line 150
160	Remaining amount		Line 157 – Line 158 – Line 159
161	Input tax amounts to be paid back under § 15a UStG	—	Equal to Box 369 from Line 150
162	Tax amounts incorrectly or unjustifiably shown in invoices (§ 14c UStG) as well as tax amounts owed under § 6a para. 4 sent. 2 UStG	318	Editable field
163	Tax amounts owed under § 17 para. 1 sent. 7 UStG	331	Editable field
164	Tax amounts, input tax amounts and deduction amounts accrued from earlier taxation periods (only for small businesses that apply § 19 para. 1 UStG anwenden)	391	Editable field
165	VAT Surplus – please enter amount with a minus sign -		Line 160 + Line 161 + Line 162 + Line 163 + Line 164
166	Creditable amounts (from line 22 of schedule UN)		Editable field
167	Remaining VAT Remaining Surplus - please enter amount with a minus sign -	816	Line 165 – 166
168	Estimated advance payment for 2022 (including special advance payment)	—	Editable field
169	Still to be paid to tax office - Final payment Tax refund claim - please enter amount with a minus sign -	820	Box 816 – Line 168

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