What goes into each box – Austria VAT report
Nondeductible tax codes created by checking the 100% Non-deductible box on the Tax Code page is not supported. If you want to create nondeductible tax codes that will work with International Tax Reports SuiteApp, see Setting Up Nondeductible Input Tax.
The following table shows how NetSuite uses the tax codes to get the values for the Austria VAT report.
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Calculation of sales tax: |
Taxable base Euros and Cents |
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Total Supplies of Goods and Services |
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a) Total amount of all taxable sales |
000 |
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Net amount of sales with O-AT, ES-AT, ER-AT, ER3-AT, EZ-AT, ESR-AT, S-AT, R-AT, R2-AT, R3-AT, S2-AT +052+007 |
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b) plus own consumption |
001 |
+ |
Editable field |
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c) less sales for which the tax liability has been transferred to the receiver |
021 |
– |
Net amount of sales with RC-AT |
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Total |
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000+001-021 |
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Tax free sales WITH input tax deduction |
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a) Sales to non EU countries (Exports) |
011 |
– |
Net amounts of sales with O-AT |
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b) Subcontracting wages |
012 |
– |
Editable field |
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c) Sea traffic, aviation, cross-border passenger transport, etc |
015 |
– |
Editable field |
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d) Intra-Community supplies |
017 |
– |
Net amount of sales with ES-AT, ER-AT, ER3-AT, EZ-AT, ESR-AT |
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e) Supplies of new vehicles to customers without a VAT number |
018 |
– |
Editable field |
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Tax free sales WITHOUT input tax deduction |
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a) Land sales |
019 |
– |
Editable field |
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b) Small businesses |
016 |
– |
Editable field |
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c) Other tax free sales without input tax deduction |
020 |
– |
Editable field |
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Total of Taxable Supplies of Goods and Services (including p |
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(000+001-021) -011-012-015-017-018-019-016-020 |
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Sales subject to |
Tax Base |
VAT |
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Sales at 20% standard rate |
022 |
Net amount of sales with S-AT |
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Tax amount of sales with S-AT +Tax amount of sales adjustment in 022b with S-AT |
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Sales at 10% reduced rate |
029 |
Net amount of sales with R-AT |
+ |
Tax amount of sales with R-AT +Tax amount of sales adjustment in 029b with R-AT |
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Sales at 13% reduced rate |
006 |
Net amount of sales with R2-AT |
+ |
Tax amount of sales with R2-AT +Tax amount of sales adjustment in 006b with R2-AT |
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Sales at 19% (Jungholz and Mittelberg) |
037 |
Net amount of sales with S2-AT |
+ |
Tax amount of sales with S2-AT +Tax amount of sales adjustment in 037b with S2-AT |
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Sales at 10% agricultural enterprises |
052 |
Editable field |
+ |
Tax amount of 052 |
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Sales at 8% agricultural enterprises |
007 |
Editable field |
+ |
Tax amount of 007 |
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Sales at 5% according to § 28 Abs. 52 Z 1 from July 1, 2020 until December 31, 2020 |
009 |
Net amount of sales R3-AT |
+ |
Tax amount of sales with R3-AT +Tax amount of sales adjustment in 009b with R3-AT |
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Carry over |
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022+029+006+037+052+007+009 |
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Tax liability according to § 11 Abs. 12 and 14, § 16 Abs. 2 and according to 7 Abs. 4 |
056 |
+ |
Editable field |
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Tax liability according to § 19 Abs. 1 zweiter Satz, § 19 Abs. 1c, Abs. 1d and according to Art. 25 Abs. 5 Abs. 5 |
057 |
+ |
Notional tax amount of purchases with RC-AT, IS, ESSP-AT |
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Tax liability according to § 19 Abs. 1a (construction works) |
048 |
+ |
Editable field |
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Tax liability according to § 19 Abs. 1b (pledged property, land in compulsory auctions) |
044 |
+ |
Editable field |
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Tax liability (scrap waste) |
032 |
+ |
Editable field |
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Tax Base |
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Intra-C |
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Total value of Intra-Community purchases |
070 |
Net amount of purchases with ES-AT, ER-AT, ER3-AT, ESR-AT, EZ-AT |
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of which tax free amounts according to Art. 6 Abs. 2 |
071 |
Net amount of purchases with EZ-AT |
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Total amount of taxable intra-c |
070-071 |
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Thereof subject to sales tax with: |
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20% standard tax rate |
072 |
Net amounts of purchases with ES-AT |
+ |
Notional amounts of purchases with ES-AT |
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10% reduced tax rate |
073 |
Net amounts of purchases with ER-AT |
+ |
Notional amounts of purchases with ER-AT |
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13% reduced rate |
008 |
Net amount of purchases ESR-AT |
+ |
Notional amount of purchases ESR-AT |
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19% for Jungholz and Mittelberg |
088 |
Editable field |
+ |
Notional amount of 088 |
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5% according to § 28 Abs. 52 Z 1 from July 1, 2020 until December 31, 2020 |
010 |
Net amount of purchases ER3-AT |
+ |
Notional amount of purchases ER3-AT |
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Purchases not to be taxed: |
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Purchases which have been taxed in a member country of the destination country |
076 |
Editable field |
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Purchases which count as being taxed inland |
077 |
Editable field |
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Total |
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022+029+006+037+052+007+056+057+048+044+032+072+073+008+088+010 |
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Calculation of the deductable input tax |
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Total amount of input tax excluding amounts shown separately below |
060 |
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Tax amount of purchases of S-AT, R-AT, R2-AT, S2-AT, K-AT, G-AT, R3-AT, Deduct, Non-Deduct, tax amount of purchase adjustment accrued in 060 with S-AT, R-AT, R2-AT, S2-AT, K-AT, G-AT, R3-AT |
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Third Country Imports (outside the EU) |
061 |
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Net amount of purchases with DUTY-P, I-AT, tax amount of purchase adjustment in 061 with I-AT |
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Input tax concerning owing importation VAT recorded on tax account |
083 |
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Net amounts of purchases with DUTY-U |
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Input tax from intra-Community purchases |
065 |
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Notional amount of purchases with ES-AT, ER-AT, ER3-AT, ESR-AT, EK-AT, EC-G |
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Input tax for supplies subject to Reverse Charge |
066 |
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Notional tax amount of purchases with RC-AT, IS, ESSP-AT |
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Input tax -construction works |
082 |
– |
Editable field |
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Input tax -pledged property, land in compulsory auctions |
087 |
– |
Editable field |
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Input tax concerning tax liabilities according to § 19 Abs. 1d (scrap and waste) |
089 |
– |
Editable field |
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Input tax concerning intra-Community deliveries of new vehicles from vehicle deliverers according to Art. 2 |
064 |
– |
Editable field |
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Thereof according to § 12 Abs. 3iVm Abs. 4 and 5 |
062 |
– |
Editable field |
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Correction according to § 12 Abs. 10 and 11 |
063 |
– |
Editable field |
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Correction according to § 16 |
067 |
– |
Editable field |
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Total amount of deductable input tax |
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060+061+083+065+066+082+087+089+064+062+063+067 |
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Input tax for motor vehicles
Note:
For the 2014 VAT form, line 27 is no longer included. |
027 |
– |
Tax amount of purchases with K-AT, Notional amount of purchases with EK-AT, Tax amount of purchase adjustments of 027 with K-AT |
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Input for buildings and other assets
Note:
For the 2014 VAT form, line 28 is no longer included. |
028 |
– |
Tax amount of purchases with G-AT, Notional amount of purchases with EG-AT, Tax amount of purchase adjustments of 028 with G-AT |
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Other corrections: |
090 |
– |
Editable field |
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Remaining VAT/advance payment |
095 |
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(006+007+008+022+029+037+052+056+057+048+044+032+072+073+088) -(060+061+083+065+066+082+087+089+064+062+063+067) -27 -28 +90 |
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