BizCortex documentation

How the UStVA is calculated

Which postings count, how accrual and cash basis differ, and how box 83 is formed.

BizCortex does not keep separate VAT figures. It reads every journal line with a tax code in the period and sorts it by the code. A line on the tax account of the code is tax. A line on the reverse tax account of a self assessed code is deductible input tax. Every other line is the taxable amount (base) of the code.

Who can use this

  • Owner
  • Admin
  • Accountant

Steps

  1. 1. Accrual basis (Soll)

    All lines count at their posting date.

  2. 2. Cash basis (Ist)

    For the sales side, invoice postings are replaced by their payments in the period. Each payment realises its share of the invoice tax. Input tax still counts at the invoice date. Manual postings with tax codes count at their date.

  3. 3. Box 83

    Box 83 equals output tax plus self assessed tax minus deductible input tax minus box 39. A positive amount is a payment to the tax office, a negative amount a refund.

  4. 4. Box 39

    Box 39 (the special prepayment) is deducted only in the December or fourth quarter return, only while the filing extension is active, and only for the year set in the tax settings (or any year if no year is set).

Good to know

  • In the ELSTER file, bases are written in whole euros and taxes with cents, as ELSTER requires.
  • OSS sales are excluded from the UStVA.

Related

  • German VAT return (UStVA)

    Compute the monthly or quarterly UStVA from your bookings, download it and send it to ELSTER.

  • Tax codes

    View and maintain the VAT codes with their rate, category, return boxes, DATEV key and OSS country.

  • Tax settings

    Filing extension, special prepayment, VIES default and OSS registration.