Germany Periodic VAT Return - USt 1A

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the Germany VAT report. If you are using the Tax Reports (International) page, see What goes into each box – Germany Monthly/Quarterly VAT report.

With Tax Reporting Framework, you can generate and export the Germany VAT USt 1A report. To generate a report, see Generating Localized Country Tax Reports.

The Germany Periodic VAT Return - USt 1A report supports Multi-Book Accounting. For more information, see Multi-Book Accounting Overview.

You can also export this report in PDF, XLS and XML (ELSTER and Küppers) formats. For more information, see Exporting a Country Tax Report.

The Germany Localization SuiteApp provides the tax report template and tax report localization for Germany. You must install this SuiteApp to have Germany tax reports available on the Country Tax Report page. For more information about the required SuiteApps for each country tax reports, see Tax Reporting Framework Localization Requirements.

The following tables describe the reported values on the Germany VAT report. It also shows the Search Type, Transaction Types, Tax Codes, Tax Transaction Types, and Tax Item Types filters that Tax Reporting Framework uses to get the values for each of the boxes on the report. These filters are automatically set up but can be modified. If you want to customize the report and configure the filters, see Customizing Localized Tax Returns.

Taxable Transactions subject to VAT

Supplies of goods and services incl. goods and services free of charge

Box

Report Label

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

Tax Reporting Category

Amount

 

81

Sales at 19% VAT rate

  • Sales

  • Billable Expenses

  • Use Journals

All

DE_SR

  • Domestic Sales

  • Exports

  • Intra-Community Sales

  • None

  • Goods

  • Services

All except DE-Alcohol

Net amount

19 %

81b

Tax amount

86

Sales at 7% VAT rate

  • Sales

    Billable Expenses

  • Use Journals

All

DE_RR

  • Domestic Sales

  • Exports

  • Intra-Community Sales

  • None

  • Goods

  • Services

All

Net amount

7 %

86b

Tax amount

87

Sales at 0% VAT rate

  • Sales

    Billable Expenses

  • Use Journals

All

DE_ZR

Domestic Sales

  • None

  • Goods

  • Services

DE-Solar

Net amount

0%

35

Sales which are subject to other VAT rates

Custom

Net amount

 

36

Tax amount

77

Transactions for agricultural or forestry business to customers with a VAT Id number

Data of the selected account

Net amount

 

76

Transactions on which tax has to be paid under § 24 VAT Code (Sawmill products, beverages and alcoholic liquids, for example wine)

  • Sales

    Billable Expenses

  • Use Journals

All

DE_SR

  • Domestic Sales

  • Exports

  • Intra-Community Sales

  • None

  • Goods

  • Services

DE-Alcohol

Net amount

 

80

Tax amount

The value reported on box 77 is from the data of the selected account upon Germany tax return setup. To select an account and customize boxes 35, 36, 76, and 80, see Customizing Localized Tax Returns.

Zero-rated transactions with input VAT deduction

Zero-rated transactions with input VAT deduction, intra-community deliveries (§ 4 no. 1 letter b UStG).

Box

Report Label

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

Tax Reporting Category

Amount

41

Intra-community supplies to customers with a VAT ID number

  • Sales

  • Billable Expenses

  • Use Journals

All

  • DE_ZR

    DE_RCS

  • Intra-Community Sales

  • None

  • Goods

All except the following:

  • DE-Vehicles no VAT ID

    DE-Vehicles non scope

    DE-Triangular

Net amount

44

Intra-community supplies of new motor vehicles to customers without VAT Id number

  • Sales

  • Billable Expenses

  • Use Journals

All

  • DE_ZR

    DE_RCS

  • Intra-Community Sales

  • None

  • Goods

DE-Vehicles no VAT ID

Net amount

49

Intra-community supplies of new motor vehicles outside the scope of business (§ 2a UStG)

  • Sales

  • Billable Expenses

  • Use Journals

All

  • DE_ZR

    DE_RCS

  • Intra-Community Sales

  • None

  • Goods

  • Services

DE-Vehicles non scope

Net amount

43

Further tax-free sales with input tax deduction (for example export deliveries, sales according to § 4 no. 2 to 7 UStG)

  • Sales

  • Billable Expenses

  • Use Journals

All

  • DE_ZR

    DE_RCS

  • Exports

  • None

  • Goods

All

Net amount

  • DE_ZR

  • Domestic Sales

  • None

  • Goods

  • Services

All excluding DE-Solar

48

Exempt transactions without deduction (for example sales according to § 4 no. 8 to 29 UStG)

  • Sales

  • Billable Expenses

  • Use Journals

All

DE_NL

  • Domestic Sales

  • Exports

  • Intra-Community Sales

  • None

  • Goods

  • Services

All

Net amount

You must create a new zero rate tax code for boxes 44 and 49 and select it upon Germany VAT report setup. To create a tax code, see Creating Tax Codes in SuiteTax. To select the custom tax code for the boxes, see Customizing Localized Tax Returns.

Intra Community Purchases

Box

Report Label

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

Tax Reporting Category

Amount

91

Tax-free intra-community acquisitions of certain objects and investment gold (§§ 4b and 25c UStG)

  • Purchases

  • Expenses

  • Use Journals

All

DE_ZR

Intra-Community Purchases

  • None

  • Goods

All exluding DE-Solar

Net amount

89

Taxable intra-community acquisitions at a tax rate of 19%

  • Purchases

  • Expenses

  • Use Journals

All

DE_SR_RC

Intra-Community Purchases

  • None

  • Goods

All

Net amount

89b

Notional amount

93

Taxable intra-community acquisition at a tax rate of 7%

  • Purchases

  • Expenses

  • Use Journals

All

DE_RR_RC

Intra-Community Purchases

  • None

  • Goods

All

Net amount

93b

Notional amount

90

Taxable intra-community acquisition at a tax rate of 0%

  • Purchases

  • Expenses

  • Use Journals

All

DE_ZR

Intra-Community Purchases

  • None

  • Goods

DE-Solar

Net amount

95

Intra-community aquisitions, which are subject to other VAT rates

Custom

Net amount

98

Notional amount

94

New vehicles (§ 1b para. 2 and 3 UStG) from suppliers without VAT ID no. at general tax rate

Custom

Net amount

96

Tax amount

You must create a new standard rate tax code for boxes 94 and 96 and select it upon Germany VAT report setup. To create a tax code, see Creating Tax Codes in SuiteTax. To select the custom tax code for the boxes, see Customizing Localized Tax Returns.

Reverse-Charge transactions for which the customer accounts for the VAT

Box

Report Label

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

Tax Reporting Category

Amount

46

Other services according to § 3a para. 2 UStG of an entrepreneur based in the rest of the community area (§ 13b para. 1 UStG)

  • Purchases

  • Expenses

  • Use Journals

All

DE_SR_RC

Intra-Community Purchases

Services

All excluding DE-Property tax

Net amount

47

Notional amount

73

Sales that fall under the GrEStG (§ 13b para. 2 no. 3 UStG)

  • Purchases

  • Expenses

  • Use Journals

All

DE_SR_RC

  • Domestic Purchases

  • Imports

  • None

  • Goods

  • Services

DE-Property tax

Net amount

74

Tax amount

84

Other Services (§ 13b para. 2 no. 1, 2, 4 to 12 UStG)

  • Purchases

  • Expenses

  • Use Journals

All

DE_SR_RC

  • Domestic Purchases

  • Imports

  • None

  • Goods

  • Services

All excluding DE-property tax

Net amount

Notional amount

85

To customize boxes 73, 74, 78, 79, 84, and 85, see Customizing Localized Tax Returns.

Additional information concerning transactions

Box

Report Label

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

Tax Reporting Category

Amount

42

Supplies of the first customer in case of intra-community triangulations (§ 25b UStG)

  • Sales

  • Billable Expenses

  • Use Journals

All

  • DE_ZR

  • DE_RCS

Intra-Community Sales

  • None

  • Goods

DE-Triangular

Net amount

60

Taxable sales, where recipient is liable for tax payment according to § 13b para. 5 UStG

  • Sales

  • Billable Expenses

  • Use Journals

All

DE_RCS

Domestic Sales

  • None

  • Goods

  • Services

All

Net amount

21

Non-taxable supply of services according to § 18b sentence 1 no. 2 UStG

  • Sales

  • Billable Expenses

  • Use Journals

All

  • DE_ZR

  • DE_RCS

Intra-Community Sales

Services

All

Net amount

45

Other Non-taxable sales (place of supply outside Germany)

  • Sales

  • Billable Expenses

  • Use Journals

All

  • DE_ZR

  • DE_RCS

Exports

Services

All

Net amount

All

OSS Distance Sale

  • None

  • Goods

  • Services

 

VAT on Sales

Box 81b + Box 86b + Box 36 + Box 80 + Box 89b + Box 93b + Box 98 + Box 96 + Box 47 + Box 74 + Box 85

To customize box 42, see Customizing Localized Tax Returns.

Deductible VAT on Purchases

Box

Report Label

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

Tax Reporting Category

Amount

66

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)

  • Purchases

  • Expenses

  • Use Journals

All

  • DE_RR

  • DE_SR

  • Domestic Purchases

  • Imports

  • Intra-Community Purchases

  • None

  • Goods

  • Services

All

Box 81b + Box 86b + Box 36 + Box 80 + Box 89b + Box 93b + Box 98 + Box 96 + Box 47 + Box 74 + Box 87

61

Input VAT amounts from the intra-community acquisition of goods (§ 15 para. 1 sentence 1 no 3. UStG)

  • Purchases

  • Expenses

  • Use Journals

All

  • DE_RR_RC

  • DE_SR_RC

Intra-Community Purchases

  • None

  • Goods

All

Box 89B + Box 93B + Box 98

62

Taxes paid on imports (§ 15 para. 1 sentence 1 no. 2 UStG)

  • Purchases

  • Expenses

  • Use Journals

All

DE_TI

  • Domestic Purchases

  • Imports

  • Intra-Community Purchases

  • None

  • Goods

  • Services

All excluding DE-Prepayment

Net amount

67

Input tax amount for supplies subject to reverse charge procedure according to § 13b UStG (§ 15 para. 1 sentence 1 no. 4 UStG)

  • Purchases

  • Expenses

  • Use Journals

All

  • DE_RR_RC

  • DE_SR_RC

  • Domestic Purchases

  • Imports

  • Intra-Community Purchases

  • None

  • Goods

  • Services

All excluding the following

  • DE-Triangular

  • DE-Vehicles non scope

Notional Amount

63

Input tax calculated according to the general average rate (§§ 23 and 23a UStG)

(Custom)

59

Input VAT deduction for intra-community supplies of new motor vehicles outside the scope of business (§ 2a UStG) or from small businesses according to § 19 para. 1 UStG (§ 15 para. 4a UStG)

  • Purchases

  • Expenses

  • Use Journals

All

  • DE_RR_RC

  • DE_SR_RC

  • Domestic Purchases

  • Imports

  • Intra-Community Purchases

  • None

  • Goods

  • Services

DE-Vehicles non scope

Tax amount

64

Correction of input tax deduction (§ 15a UStG)

(Custom)

 

Remaining Amount

Line 36 – Box 66 – Box 61 – Box 62 – Box 67 – Box 63 – Box 59 – Box 64

To enter amounts on boxes 63, 64, and 59, see Making Adjustments on a Country Tax Report.

Other VAT

Box

Report Label

Search Type

Transaction Types

Tax Codes

Tax Transaction Types

Tax Item Types

Tax Reporting Category

Amount

65

VAT resulting from any form of taxation changes, additional tax on taxed down payments and tax rate changes

(Custom)

Tax amount

69

Correction of wrong tax amounts in invoices (§ 14c UStG) or tax amount owed according to § 6a para. 4 sentence 2, § 17 para. 1 sentence 7, § 25b para. 2 UStG or owed by an outsourcing company or warehouse keeper in accordance with § 13a (1) No. 6 UStG

  • Purchases

    Expenses

    Use Journals

All

  • DE_RR_RC

  • DE_SR_RC

  • Domestic Purchases

  • Imports

  • Intra-Community Purchases

  • None

  • Goods

  • Services

DE-Triangular

Tax amount

 

VAT on advance payment/surplus

Line 44 + Box 65 + Box 69

39

Deduction of fixed special prepayment

  • Purchases

    Expenses

    Use Journals

All

  • DE_TI

  • Domestic Purchases

  • Imports

  • Intra-Community Purchases

  • None

  • Goods

  • Services

DE-Prepayment

Tax amount

83

Remaining VAT advance payment

Line 47 – box 39

50

Reduction of the tax base (included in boxes 81, 86, 87, 35, 77, 76)

  • Purchases

    Expenses

    Use Journals

All

  • DE_RR

  • DE_SR

  • Domestic Purchases

  • Imports

  • Intra-Community Purchases

  • None

  • Goods

  • Services

DE-Adjustment

Net amount

37

Reduction of the deductible input tax amounts (contained in box 66 from invoices from other entrepreneurs (§ 15 Para. 1 Sentence 1 No. 1 UtG) as well as in boxes 59 and 64)

  • Purchases

    Expenses

    Use Journals

All

  • DE_RR

  • DE_SR

  • DE_SR_RC

  • DE_RR_RC

  • Domestic Purchases

  • Imports

  • Intra-Community Purchases

  • None

  • Goods

  • Services

DE-Adjustment

Tax amount

To enter amounts on boxes 69, 39, and VAT on advance payment/surplus, see Making Adjustments on a Country Tax Report.

When the report has been generated, you can export it in PDF, XLS, and XML (ELSTER or Küppers) formats for manual submission to German tax authorities. For more information, see Exporting a Country Tax Report.

To switch between the two available XML formats, use the Language dropdown menu next to the export buttons.

General Notices