Product Updates 421 and 420: VAT return form for 2020 available (Austrian legislation)
Effective July 2020, the Austrian tax authorities require
VAT returns to be reported using the new layout. In line with the new
requirement, the following changes have been implemented in Exact Globe, and
are applicable to the VAT return, crystal, and XML reports:
New VAT boxes
New VAT boxes 009 and 010 have been introduced in this
enhancement.
Sales basis
- Box 009 with the description 5% für Umsätze gemäß § 28 Abs. 52
- Box 010 with the description 5% für Umsätze gemäß § 28 Abs. 52
VAT to pay
- Box 009 with the description 5% für Umsätze gemäß § 28 Abs. 52
- Box 010 with the description 5% für Umsätze gemäß § 28 Abs. 52
The validation process that will be performed during the
generation of the VAT returns remains unchanged.
Display messages
The following messages will be displayed under certain
circumstances when generating the VAT return printed layout, and the crystal
and XML reports:
When box 009 has a negative value:
When box 010 has a negative value:
When a VAT code linked to boxes 010 and 065 has a negative
value for box 010:
VAT printed layout
Page 1
The changes for page 1 are labelled with numbers in the
sample page as follows:
- The
text has been changed to Füllen Sie dieses Formular nur mittels Tastatur und
Bildschirm aus. Die stark umrandeten Felder sind jedenfalls auszufüllen. Zutreffende
Punkte sind anzukreuzen.
- The year has been changed from 2016 to 2020.
- The
text has been changed to BEZEICHNUNG DES UNTERNEHMENS.
- The
text has been changed to ORT.
- The
footer has been changed to Nur wenn der derzeitige Wohnsitz/Sitz nicht in
Österreich liegt, geben Sie das Kfz-Nationalitätszeichen des Landes an. while
U 30-PDF-2020 and Bundesministerium für Finanzen have been added.
- The
version number in the footer has been changed from Version vom 29.10.2015
to Version vom 26.06.2020.
Page 2
The changes for page 2 are labelled with numbers in the
sample page as follows:
- The
text has been changed from Davon steuerfrei MIT Vorsteuerabzug Nullsatz
gemäß to Davon steuerfrei MIT Vorsteuerabzug bzw. Nullsatz gemäß.
- Under
section 4.7, the text und § 28 Abs. 50 (Nullsatz bei der Lieferung von
Schutz-masken vom 14.4.2020 bis zum 31.7.2020). has been added.
- The
new section 4.20 has been added with a text label, and a VAT box:
- Text label: 5% für Umsätze gemäß § 28 Abs. 52 Z 1 vom 1.7.2020 bis zum 31.12.2020
- VAT box: 009
- The page footer U 30-PDF-2020 has been added.
- The version number in the footer has been changed from Version vom 29.10.2015 to Version vom 26.06.2020.
Page 3
The changes for page 3 are labelled with numbers in the
sample page as follows:
- The
section 4.21 has been moved from page 2 to page 3.
- Under
section 4.22, a text label has been added; 1 zweiter Satz, § 19 Abs. 1c, 1e
sowie gemäß Art. 25 Abs. 5.
- The
numbering format from sections 4.21 until 4.25 have been adjusted.
- Under
section 4.27, a text label has been added; sowie Nullsatz gemäß § 28 Abs. 50
für innergemeinschaftliche Erwerbe von Schutzmasken vom 14.4.2020 bis zum
31.7.2020.
- The
new section 4.33 has been added with a text label, and a VAT box:
- Text
label: 5% für Umsätze gemäß § 28 Abs. 52 Z 1 vom 1.7.2020 bis zum 31.12.2020
- VAT
box: 010
- Under
section 4.27, a text label has been added; sind.
- The
page footer U 30-PDF-2020 has been added.
- The
version number in the footer has been changed from Version vom 29.10.2015
to Version vom 26.06.2020.
Page 4
The changes for page 4 are labelled with numbers in the
sample page as follows:
- A
text has been added; Noch einfacher können Sie diese Erklärung papierlos
über bmf.gv.at (FinanzOnline) einbringen. FinanzOnline steht Ihnen kostenlos
und rund um die Uhr zur Verfügung und bedarf keiner speziellen Software.
- The
page footer U 30-PDF-2020 has been added.
- The
version number in the footer has been changed from Version vom 29.10.2015 to
Version vom 26.06.2020.
Crystal report
The changes in the crystal report are as follows:
- The new VAT box 009 has been added between boxes 007 and 056.
- The new VAT box 010 has been added between boxes 088 and 076.
XML report
The new boxes 009 and 010 have been added in the XML report
as follows:
Calculations in the VAT printed layout and crystal report
The following are the calculations for boxes 009, 010, 067, 090,
and 095:
If the value for box 009 (basis) is less than “0”:
Box 000 (Basis)
= box 000 (Basis) + box 009 (Basis)
Box 090 (Basis)
= box 090 (Basis) – box 009 (Tax)
Box 009 (Basis)
= 0
Box 009 (Tax) =
0
If the value for box 010 (basis) is less than “0”:
Box 067 (Basis) = box 067 (Basis) +
box 010 (Tax)
Box 070 (Basis) = box 070 (Basis) –
box 010 (Basis)
Box 010 (Basis) = 0
Box 010 (Tax) = 0
Box 067
VAT to pay (boxes 072 + 073 + 008 + 010 + 088)
-
VAT to claim (boxes 060 + 061 + 083 + 065 + 066 + 082 + 087
+ 089 + 064)
+
VAT to claim box 062
Box 090
VAT to pay (022 + 029 + 006 + 009 + 037 + 052 + 007 + 056 +
057 + 048 + 044 + 032)
Box 095
VAT to pay (boxes 022 + 029 + 006 + 009+ 037 + 052 +
007 + 056 + 057 + 048 + 044 + 032 + 072 + 073 + 075 + 088 + 008 + 010)
–
VAT to claim (boxes 060 + 061 + 083 + 065 + 066 + 082 + 087
+ 089 + 064)
+
VAT to claim (boxes 062 + 063 + 067) + 090
| Main Category: |
Attachments & notes |
Document Type: |
Release notes detail |
| Category: |
|
Security level: |
All - 0 |
| Sub category: |
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Document ID: |
29.920.063 |
| Assortment: |
Exact Globe
|
Date: |
25-01-2021 |
| Release: |
|
Attachment: |
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| Disclaimer |