EC Sales List
This report lists the sales of the goods and services made to your EU customers who are registered for VAT. In Germany, it is mandatory for you to file the EC (European Commission) Sales List to the German Federal Tax Office for any sales transaction to EU - VAT registered customers. To view the EC Sales List report:
- Go to the Reports module from the left sidebar.
Select EC Sales List from under the Sales section.
This report can be generated for a specific date range and for a product type (goods, goods and associated services, services) which you have used in sales transactions with your EU - VAT registered customers.
- The Indicator field will display the Goods and Services sold to your customers.
- The indicator Goods will display the Goods and the Service Associated with Goods while creating the invoice.
- The indicator Services will only display the services you sell to your customers.
OSS Report
The OSS Report gives you a summary of the VAT applied on transactions as per the OSS scheme.
To view this report:
- Click Reports on the left sidebar.
- Select OSS Report in the Taxes section.
| Column | Description |
|---|---|
| Member State of Consumption | The country into which the goods and services are imported. |
| VAT | The VAT rate applied for a particular country. |
| Taxable Amount | The total amount for which you have sold your goods and services. |
| Tax Amount | The tax applied on the total taxable amount for that country. |
You can also customize this report to filter and view specific parts of the report.
VAT Summary Report
This report provides a detailed summary of different VAT categories, net amounts, and VAT amounts to help you calculate the VAT liabilities and reclaimable VAT amount for your organization. The categories are:
VAT on Sales
This section includes the sales transactions in your organization, classifying them according to different tax rates.
| VAT Category | Net Amount - Box | Net Amount | VAT Amount - Box | VAT Amount |
|---|---|---|---|---|
| Sales at 19% VAT rate | 81 | The total amount received from all sales transactions with the standard 19% VAT rate. | The total VAT amount received from all sales transactions with the Standard 19% VAT rate. | |
| Sales at 7% VAT rate | 86 | The total amount received from all sales transactions with reduced 7% VAT rate. | The total VAT amount received from all sales transactions with the Reduced 7% VAT rate. | |
| Sales with other VAT rates | 35 | The total amount received from all sales transactions with different VAT rates. | 36 | The total VAT amount received from all sales transactions with different VAT rates. |
Tax-Free/Zero-Rated Intra Community Sales with Input Tax Deduction
This section includes tax-free or zero-rated sales transactions made in your organization with EU customers with VAT ID numbers or input tax deduction.
Insight: Input tax deduction enables businesses in Germany to deduct the VAT amount they paid on their purchases from the VAT amount they collected on their sales.
| VAT Category | Net Amount - Box | Net Amount | VAT Amount - Box | VAT Amount |
|---|---|---|---|---|
| To customers with a VAT ID no. | 41 | The total amount received from all sales transactions made to EU customers who have VAT ID numbers. | ||
| Further tax-free sales with input tax deduction (Sales according to § 4 No. 2 to 7 UStG of the VAT Act) | 43 | The total amount received from all tax-free sales transactions with input tax deduction, such as international exports (third country deliveries) |
Tax free Sales Without Input Tax Deduction
This section includes tax-exempt sales transactions without input tax deduction.
| VAT Category | Net Amount - Box | Net Amount | VAT Amount - Box | VAT Amount |
|---|---|---|---|---|
| Exempt transactions without deduction (e.g. sales according to § 4 No. 8 to 29 UStG) | 48 | The total amount received from all tax-free sales transactions without input tax deduction. |
Intra-community Acquisitions
This section includes the taxable purchase transactions made in your organization with EU vendors, classifying them according to different tax rates.
| VAT Category | Net Amount - Box | Net Amount | VAT Amount - Box | VAT Amount |
|---|---|---|---|---|
| Taxable intra-community acquisitions at a tax rate of 19% | 89 | The total amount from all purchase transactions made with vendors in EU countries with the standard 19% VAT rate. | The total Notional Tax amount from all purchase transactions with the Standard 19% VAT rate. | |
| Taxable intra-community acquisitions at a tax rate of 7% | 93 | The total amount from all purchase transactions with the Reduced 7% VAT rate. | The total Notional Tax amount from all purchase transactions with the Reduced 7% VAT rate. | |
| Taxable intra-community acquisitions at other tax rates | 95 | The total amount from all purchase transactions with different VAT rates if the applied notional rate is greater than 0%. | 98 | The total Notional Tax amount from all purchase transactions with different VAT rates. |
Tax Liability of the Recipient (Reverse Charge)
This section includes the purchase transactions under the reverse charge mechanism.
| VAT Category | Net Amount - Box | Net Amount | VAT Amount - Box | VAT Amount |
|---|---|---|---|---|
| Other services according to § 3a para. 2 UStG of an entrepreneur based in the rest of the community area (§ 13b para. 1 UStG) | 46 | The total amount from all EC purchases of services. | 47 | Notional tax amount of EC purchase of services |
| Other services (§ 13b para 2 No. 1, 2, 4 to 12 UStG) | 84 | The total purchase amount for transactions with services under reverse charge, and services purchased from outside the EU. | 85 | The total notional VAT amount from all purchase transactions with services under reverse charge, and services purchased from outside the EU. |
Supplementary/Additional Information On Sales
This section includes various types of taxable and non-taxable sales as per Germany’s VAT Act.
| VAT Category | Net Amount - Box | Net Amount | VAT Amount - Box | VAT Amount |
|---|---|---|---|---|
| Taxable sales, where recipient is liable for tax payment according to § 13b para. 5 UStG | 60 | The total amount received from taxable sales transactions where the customer is responsible for paying VAT. The total amount received for the sales of transactions under reverse charge. | ||
| Non taxable supply of services according to § 18b sentence 1 no. 2 UStG | 21 | The total amount received from the sale of non-taxable services. The total amount received from the EC sale of services. | ||
| Other non-taxable sales (place of supply outside Germany) | 45 | The total amount received from the sale of non-taxable services outside Germany. The total amount from sales transactions under the OSS scheme. (sales to third country outside of EU) |
Total VAT
This is the calculated total VAT amount based on the information in the previous sections.
Total VAT = Box 81 (tax amount) + Box 86 (tax amount) + Box 36 + Box 89 (tax amount) + Box 93 (tax amount) + Box 98 + Box 85
Deductible VAT on Purchases:
This section includes deductible VAT on purchases. It includes the VAT you paid on invoices received from other businesses, the VAT amount of the items you purchased from EU vendors, the VAT you paid on imported items, and the VAT amount you can deduct for vendors under the reverse charge mechanism.
| VAT Category | Net Amount - Box | Net Amount | VAT Amount - Box | VAT Amount |
|---|---|---|---|---|
| Input tax on invoices from other businesses (§ 15 para. 1 sentence 1 no. 1 UStG), from services within the meaning of § 13a para. 1 No. 6 UStG (§ 15 para. 1 sentence 1 no. 5 UStG) and from intra-community triangular transactions (§ 25b para. 5 UStG) | 66 | The total input tax amount from all purchase transactions with Standard rates and Reduced rates. | ||
| Purchase VAT amounts from the intra-community acquisition of goods (§ 15 para. 1 sentence 1 no.3 UStG) | 61 | (Notional Tax amount from purchases with Standard rate of 19%) + (Notional tax amount from purchases with Reduced rate of 7%) + (Notional tax amount from purchases with other tax rates) | ||
| Taxes paid on imports (§ 15 para. 1 sentence 1 no. 2 UStG) | 62 | Net tax amount from imported items in purchase transactions. | ||
| Input tax amount for supplies subject to reverse charge procedure according to § 13b UStG (§ 15 para. 1 sentence 1 no. 4 UStG) | 67 | Notional tax amount from purchases with EC services, services from outside of EU, and services under reverse charge. |
Deduction VAT Amount
This is the calculated deduction VAT amount based on the information in the previous sections.
Deduction VAT Amount = Box 66 + Box 61 + Box 62 + Box 67
VAT Payable/Reclaimable
This is the total calculated amount which is the difference between the total VAT and the deduction VAT amount. If this amount is a positive number, it indicates VAT payable and if it is a negative number, it indicates VAT reclaimable.
VAT Payable/Reclaimable = Total VAT - Deduction VAT Amount
In the report:
- Net Amount is the total income or total expense amount without applying VAT.
- Gross Amount is the total debit/credit or income/expense amount after applying VAT.
- VAT Amount is the difference between the Net Amount and the Gross Amount.
- Notional amount is a theoretical value assigned to certain financial assets or transactions which is used to calculate taxes or assess financial transactions.
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