What goes into each box – Germany Annual VAT Declaration

31

B. Information on taxation of small businesses (§ 19 para. 1 UStG)

Lines 33 and 34 should only be filled out if income for 2021 (plus taxes) did not exceed EUR 22,000 and the application of § 19 para. 1 UStG was not waived.

33

Sales in calendar year 2021

(Calculation under § 19 para. 1 and 3 UStG)

238

Editable field

34

Sales in calendar year 2022

239

Editable field

36

C. Taxable supplies, other services and goods and services granted free of charge

37

Sales at standard tax rate

38

Supplies and other services at 19% including negative amount resulting from credit notes issued on invoices using wrong tax rates due to tax changes in context of COVID-19 government measures

177

Net amount of sales S-DE, EST-DE

—

Tax amount of Sales S-DE, EST-DE

Goods and services granted free of charge

39

a) Deliveries under § 3 para. 1b UStG at 19%

178

Editable field

—

Editable field

40

b) Other services under § 3 para. 9a UStG at 19%

179

Editable field

—

Editable field

Sales at reduced tax rate

41

Supplies and other services at 7% including negative amount resulting from credit notes issued on invoices using wrong tax rates due to tax changes in context of COVID-19 government measures

275

Net amount of sales R-DE, ERT-DE

—

Tax amount of sales R-DE, ERT-DE

Goods and services granted free of charge at 7%

42

a) Supplies under § 3 para. 1b UStG at 7%

195

Editable field

—

Editable field

43

b) Other services under § 3 para. 9a UStG at 7%

196

Editable field

—

Editable field

45

Sales at other tax rates

155

Net amount of sales S2-DE, R1-DE, SR-DE

156

Tax amount of sales S2-DE, R1-DE, SR-DE

47

Sales from agriculture and forestry businesses under § 24 UStG

48

a) Supplies to customer in another Member State in the Community territory with USt-IdNR

777

Editable field

—

—

49

b) Taxable supplies (including goods and services granted free of charge) of sawmill products that are not listed in Schedule 2 of the UStG

255

Editable field

256

Editable field

50

51

c) Taxable sales (including goods and services granted free of charge) of drinks that are not listed in Schedule 2 of the UStG, as well as alcoholic beverages (e.g. wine) at 9.5%

345

Editable field

—

Editable field

53

d) Remaining taxable sales of agriculture and forestry businesses for which no tax must be paid

361

Editable field

—

—

54

55

Change from the small business regulation (§19 UStG) to standard taxation or Average rate taxation (§ 24 UStG)

56

Tax (post-tax) on advance payments received as a result of changing the form of taxation

—

—

317

Editable field

58

Back taxes on taxed advance payments, i.e. owing to tax rate amendment

—

—

319

Editable field

60

Total (carryover to line 92)

—

—

—

Boxes 177b +178b +179b +275b +195b +196b +156 +256 +345b +258 +317 +319

61

D. Tax-free supplies, other services and goods and services granted free of charge

62

Tax-free sales with input tax deduction

63

a) Intra-Community supplies (§ 4 no. 1 subpara. b UStG) to customer with USt-IdNr.

741

Net amount sales ES-DE, ER-DE, ER1-DE, ES1-DE

64

New vehicles to customers without USt-IdNr

744

Editable field

65

New vehicles outside a company (§ 2a UStG)

749

Editable field

66

Further tax-free sales with input tax deduction (e.g. under § 4 no. 1 subpara. a, 2 to 7 UStG)

67

Export supplies and contract finishing on export goods (§ 4 no. 1 subpara. a UStG)

—

Net amount sales OS-DE, ZX-DE

68

Sales under § UStG

—

Editable field but by default reports net amount sales of E-DE

69

Sales as defined by the Offshore Tax Agreement, the NATO Status of Forces Supplementary Agreement and the Supplementing Agreement to the NATO Headquarters Protocol

—

Editable field

70

Travel services under § 25 para. 2 UStG

—

Editable field

71

Total of lines 67 to 70

237

Line 67 +Line 68 +Line 69 +Line 70

72

Tax-free sales without input tax deduction

73

a) not part of total sales (§ 19 para. 3 UStG) under § 4 no. 12 UStG (Rental of real estate etc.)

286

Editable field

74

under § 4 no. UStG

287

Editable field

75

Total of lines 73 and 74

237

Box 286 +Box 287

76

b) part of total sales (§ 19 para. 3 UStG)

77

under § UStG

240

Editable field

78

E. Intra-Community purchases

80

Tax-free intra-Community purchases under §§ 4b and 25c UStG

791

Net amount purchase EZ-DE

—

—

81

Taxable intra-Community purchases (§ 1a UStG)

82

at tax rate 19%

781

Net amount purchase EST-DE, ES-DE

—

Tax amount purchase EST-DE, ES-DE

83

at tax rate 7%

793

Net amount purchase ERT-DE, ER-DE

—

Tax amount purchase ERT-DE, ER-DE

84

at other tax rate

798

Editable field but by default report

Net amount of purchases ES1-DE, ER1-DE, ESR-DE

799

Editable field but by default report

Notional amount of purchases ES1-DE, ER1-DE, ESR-DE

85

New vehicles (§ 1b Abs. 2 and 3 UStG) from suppliers without USt-IdNr. at standard tax rate

794

Editable field

796

Editable field

86

Total (carryover to line 153)

Total tax amount =Box 781b +Box 793b +Box 799 +Box 796

88

F. Taxpayer for removal of goods (§ 13a para. 1 no. 6 UStG)

89

Supplies preceding removal of goods (§ 4 no. 4a sent. 1 subpara. a sent. 2 UStG)

852

Editable field

853

Editable field

90

Total (carryover to line 154)

(Equal to Box 853)

91

G. Intra-Community triangular transactions (§ 25b UStG)

92

Supplies of the first customer

742

Editable field

—

—

93

Supplies for which the last customer owes VAT

94

at tax rate 19%

751

Editable field

—

Editable field

95

at tax rate 7%

746

Editable field

—

Editable field

96

at other tax rate

747

Editable field

748

Editable field

97

Total (carryover to line 155)

Box 751b +Box 746b +Box 748

98

H. Recipient of goods and services as taxpayer (§ 13b UStG)

99

Taxable other services of a company based in other Community zone (§ 13b para. 1 UStG)

846

Net amount of purchases ESSP-DE, ESSP1-DE

847

Notional amount of purchases ESSP-DE, ESSP1-DE

100

Revenue according to GrEStG (Land and buildings) (§ 13b para. 2 no. 2 and 3 UStG)

873

Editable field

874

Editable field

101

Other services (§ 13b Abs. 2 Nr. 1, 2, 4 to 12 UStG)

877

Net amount of purchases S1-DE, RC-DE, SS1-DE, RC1-DE, IS-DE, IS1-DE

878

Notional amount of purchases S1-DE, RC-DE, SS1-DE, RC1-DE, IS-DE, IS1-DE

102

Total (carryover to line 156)

Total tax amount =Box 847 +Box 874 +Box 878

103

I. Supplementary information on sales

104

Sales treated as taxable owing to a tax-exemption waiver (§ 9 UStG)

—

Editable field

105

Taxable sales as defined by § 13b para 5 UStG of a company based in Germany, for which the recipient of goods and services owes VAT

209

Editable field but by default reports net amount of sales S1-DE, RC-DE, SS1-DE, RC1-DE

106

107

Telecommunications, radio and television services as well as other services provided electronically to non-entrepreneurs resident in the rest of the community as well as intra-Community distance sales to the rest of the community under the condition of § 3a paragraph 5 sentences 3 and 4 UStG and § 3c paragraph 4 sentences 1 and 2 VAT Act

108

a) included in section B or C

213

Editable field

109

b) to be taxed in other EU member states

214

Editable field

110

Tax-exempt transfer of going concern purs. to § 1 para. 1a UStG

211

Editable field

111

Non-taxable other services under § 18b sent. 1 no. 2 UStG

721

Editable field but by default reports net amount of sales ESSS-DE, ESSS1-DE

112

Other non-taxable sales (place of performance not in Germany)

205

Editable field but by default reports net amount of sales OS-DE

113

Sales listed in lines 109, 111, and 112 that exclude input tax deduction under § 15 para. 2 and 3 UStG

204

Editable field

114

Transactions of cross-border passenger transport allocated to the national route sections in air traffic (§ 26 para. 3 UStG)

212

Editable field

115

Reduction of the basis of assessment according to § 17 paragraph 1 sentence 1 in conjunction with paragraph 2 no. 1 sentence 1 UStG (included in section B or C)

650

Editable field

121

J. Deductible input tax amounts (without adjustment under § 15a UStG)

122

Input tax amounts from invoices from other companies (§ 15 para. 1 sent. 1 no. 1 UStG)

320

Tax amount of purchases S-DE, R-DE, S2-DE, R1-DE +Full Tax Amount: Deduct_S, Deduct_R, Deduct_S2, Deduct_R1

• For Bill/Bill Credit/Cheque: FULL Tax Amount =Deduct's Transaction Line Tax Amount (STC generated)

• For Expense Report: FULL Tax Amount =Deduct Tax Amount +ND Tax Amount (ITR generated)

123

Input tax amounts from Intra-Community purchases of goods (§ 15 para. 1 sent 1 no. 3 UStG)

761

Tax amount of purchase EST-DE, ERT-DE, ES-DE, ER-DE, ES1-DE, ER1-DE

124

VAT incurred on imports (§ 15 para. 1 sent 1 no. 2 UStG)

762

Net amount of purchase IT-DE

125

Input tax deduction for taxes owed by customer as trade consignor under § 13a para. 1 no. 6 UStG (§ 15 para. 1 sent. 1 no. 5 UStG)

466

Editable field

126

Input tax amounts from services as defined by § 13b UStG (§ 15 para. 1 sent. 1 no. 4 UStG)

467

Editable field but by default reports notional amount of purchases ESSP-DE, IS-DE, RC-DE, S1-DE, ESSP1-DE, IS1-DE, RC1-DE, SS1-DE

127

Input tax amounts calculated according to the standard average rates (§ 23 UStG)

333

Editable field

128

Input tax amounts according to the average rate for certain corporations, groups of shareholders and hybrid entities (§ 23a UStG)

334

Editable field

129

Input tax deducation for intra-Community deliveries of new vehicles outside a company (§ 2a UStG) as well as from small businesses as defined by § 19 para. 1 UStG (§ 15 para. 4a UStG)

759

Editable field

130

Input tax amounts from intra-Community triangular transactions (§ 25b para. 5 UStG)

760

Editable field

131

Total (carryover to line 158)

Box 320 +Box 761 +Box 762 +Box 466 +Box 467 +Box 333 +Box 334 +Box 759 +Box 760

132

Additional Information

Reduction of the deductible input tax amounts according to § 17 paragraph 1 sentence 2 in conjunction with paragraph 2 no. 1 sentence 1 UStG (included in lines 122, 127 to 129)

637

Editable field

133

K. Adjustment of input tax deduction (§ 15a UStG)

134

Were real estate, parts of real estate, buildings or parts of buildings, for which input tax has been deducted, first actually used in calendar year 2022? If yes, please enter „1“

370

Editable field

Allowed value is 1

135

(Please show separately on a separate sheet of paper for each piece of real estate or building: location, date of first actual use, kind and extent of use in first year, total input tax accrued, in the previous years -investment phase -input tax already deducted)

136

Have relevant circumstances for the original input tax deduction changed in 2022 for:

137

1. Real estate, parts of real estate, buildings or parts of buildings that were first actually used within the last 10 years and not just once to carry out transactions? If yes, please enter „1“

371

Editable field

Allowed value is 1

138

2. Other assets and other services that were first actually used within the last 5 years and not just once to carry out transactions? If yes, please enter „1“

372

Editable field

Allowed value is 1

139

3. Assets and other services that were used to carry out transactions just once? If yes, please enter „1“

369

Editable field

Allowed value is 1

140

The circumstances that were originally relevant for the assessment of the input tax deduction have changed since then owing to

141

Sale

Supply as defined by § 3 para. 1b UStG

Change in taxation from § 15a para. 7 UStG

—

Click the box to mark which applies.

142

Change in utilization, namely

Click box if applicable.

143

Transition from taxable to tax-free rental or vice versa or change utilization code for mixed-use real estate (in particular for a change in tenant)

Click box if applicable.

144

Tax-free rental of previously owner-used commercial rooms or vice versa; transition from rental for NATO or similar purposes at tax-free rental under § 4 no. 12 UStG

Click box if applicable.

145

—

—

Click box if applicable.

Enter details in input field.

146

Input tax adjustment amounts

147

see 1. (real estate etc., § 15a para. 1 sent. 2 UStG)

—

Editable field

—

Editable field

148

see 2. (other assets etc., § 15a para. 1 sent. 1 UStG)

—

Editable field

—

Editable field

149

see 3. (other assets etc., § 15a para. 2 UStG)

—

Editable field

—

Editable field

150

Total

357

Box 147a +148a +149a

359

Box 147b +148b +149b

151

L. Computation of VAT to be paid

152

VAT on taxable supplies, other services and goods and services granted free of charge

—

Total tax amount value from Line 60

153

VAT on intra-Community purchases

—

Total tax amount value from Line 86

154

VAT owed by customer as trade consignor or warehouse keeper (§ 13a para. 1 no. 6 UStG)

—

Equal to Box 854 from Line 90

155

VAT owed by last customer in the Intra-Community triangular transaction (§ 25b para. 2 UStG)

—

Total tax amount value from Line 97

156

VAT owed by service recipient § 13b UStG

—

From Line 102

157

Subtotal

Line 152 +Line 153 +Line 154 +Line 155 +Line 156

158

Deductible input tax amounts

—

Total amount from Line 131

159

Input tax amounts subsequently deductible under § 15a UStG

—

Equal to Box 357 from Line 150

160

Remaining amount

Line 157 – Line 158 – Line 159

161

Input tax amounts to be paid back under § 15a UStG

—

Equal to Box 369 from Line 150

162

Tax amounts incorrectly or unjustifiably shown in invoices (§ 14c UStG) as well as tax amounts owed under § 6a para. 4 sent. 2 UStG

318

Editable field

163

Tax amounts owed under § 17 para. 1 sent. 7 UStG

331

Editable field

164

Tax amounts, input tax amounts and deduction amounts accrued from earlier taxation periods (only for small businesses that apply § 19 para. 1 UStG anwenden)

391

Editable field

165

VAT Surplus – please enter amount with a minus sign -

Line 160 +Line 161 +Line 162 +Line 163 +Line 164

166

Creditable amounts (from line 22 of schedule UN)

Editable field

167

Remaining VAT

Remaining Surplus -please enter amount with a minus sign -

816

Line 165 – 166

168

Estimated advance payment for 2022 (including special advance payment)

—

Editable field

169

Still to be paid to tax office -Final payment

Tax refund claim -please enter amount with a minus sign -

820

Box 816 – Line 168