BizCortex documentation

Germany

SKR03 or SKR04, advance VAT return through ELSTER, DATEV, XRechnung and ZUGFeRD, German payroll.

Germany is the reference country of BizCortex. Currency EUR, languages German (default) and English, time zone Europe/Berlin, fiscal year starting in January.

Chart of accounts: SKR03 (default) or SKR04, chosen when the company is created. Reports: balance sheet and profit and loss statement under the German Commercial Code (HGB), the BWA management report and the EÜR cash basis statement.

VAT: 19 percent standard rate and 7 percent reduced rate, plus tax codes for exempt sales, intra EU supplies and acquisitions, reverse charge and OSS sales to consumers in other EU countries. The VAT return is the advance VAT return (UStVA) under Finance, Taxes, VAT return. The Taxes area also holds the filing extension (Dauerfristverlängerung), the EC sales list (ZM), the OSS return and the VAT ID check. Small businesses under section 19 UStG issue invoices without VAT and have no VAT deadlines.

Audit file: the GDPdU / IDEA audit data carrier for the tax auditor and the DATEV booking batch (EXTF), both under Finance, Exports & imports. A DATEV booking batch can also be imported; it creates journal drafts that you post yourself.

Electronic invoicing: XRechnung (CII and UBL) and ZUGFeRD / Factur X with the profiles EN 16931, Extended and XRechnung. Invoices can be delivered through Peppol, including to public bodies by Leitweg ID.

Live connections: ELSTER (through ERiC with your own ELSTER certificate) for the advance VAT return, filing extension, annual VAT return, EC sales list, wage tax return, wage tax certificate and E Bilanz. ELSTER sends test transmissions only until the operator of the platform has entered its ELSTER manufacturer ID. Also live: eVatR (VAT ID confirmation by the Federal Central Tax Office), FinTS online banking with TAN for payment orders, and DATEV (booking batches and documents straight into the DATEV client of your tax adviser, after you connect DATEV).

Payroll: the German payroll module. It creates the social security contribution statement for sv.net (uploaded by hand), the wage tax return and the wage tax certificate (through ELSTER).

Who can use this

  • Owner
  • Admin
  • Accountant

Steps

  1. 1. Deadline: advance VAT return (UStVA)

    10th of the month after the VAT period (monthly or quarterly, from the VAT return period in the company data). With the filing extension (Dauerfristverlängerung) one month later. No advance VAT return for small businesses or with a yearly VAT period.

  2. 2. Deadline: EC sales list (ZM)

    25th of the month after the reporting period, monthly or quarterly. The filing extension does not apply. Only when the company has a VAT ID or the EC sales list setting is switched on.

  3. 3. Deadline: wage tax return (LStA)

    10th of the month after the wage tax period. Monthly by default. Only when the company runs payroll.

  4. 4. Deadline: social security contribution statement (sv.net)

    Must reach the health insurance fund by midnight at the start of the fifth last banking day of the month in which the work is done. Only with payroll.

  5. 5. Deadline: social security contributions due

    Third last banking day of the month in which the work is done. Banking days exclude weekends, nationwide public holidays, 24 December and 31 December. Only with payroll.

  6. 6. Deadline: annual VAT return

    31 July of the following year (without a tax adviser). Not for small businesses.

Fields and options

Bundesland (Finanzamt)

Federal state of your tax office. Its public holidays move due dates to the next working day. Empty means only the nationwide holidays count.

Zusammenfassende Meldung abgeben

Whether the company files the EC sales list (ZM). "Automatic" (default) means yes when a VAT ID is entered.

Umsatzsteuerlich registriert

The company is registered for VAT. On by default. Switched off, the VAT return deadlines are removed.

Zeitraum der Zusammenfassenden Meldung

Period of the EC sales list (ZM): monthly or quarterly. Empty means the same period as the VAT return.

Anmeldungszeitraum Lohnsteuer

Period of the wage tax return (Lohnsteuer Anmeldung, section 41a EStG): monthly, quarterly or yearly. Default: monthly.

Tips

  • Most German tax settings are fields of the company data, not country settings: tax number, VAT ID, small business (section 19 UStG), VAT accounting (accrual or cash basis) and VAT return period.
  • Apply for the filing extension under Finance, Taxes, Filing extension. The deadlines move by one month automatically.

Good to know

  • ELSTER transmissions are test transmissions until the platform operator has entered its ELSTER manufacturer ID.
  • The sv.net contribution statement and the AAG refund application are created as files and uploaded by hand in sv.net.

Related

  • How country packs work

    The country of a company is chosen once and decides its accounts, taxes, files, payroll and deadlines.