VAT statement details for Austria

This topic explains how to set up the VAT statement for legal entities in Austria.

This topic includes country/region-specific information about the setup of the value-added tax (VAT) statement for legal entities in Austria only. For more information about the setup of the VAT statement, see VAT reporting. The rest of this topic shows how to set up sales tax codes and sales tax reporting codes for the Austrian VAT declaration, so that VAT statements can be generated.

Set up sales tax authorities

To generate a VAT declaration in the correct format for the appropriate tax authority, you must set up the report layout for the sales tax authorities. On the Sales tax authorities page, in the Report layout field, select Austrian report layout. Select the same sales tax authority for the sales tax settlement period that will be used in the sales tax codes.

Set up sales tax codes and sales tax reporting codes for VAT reporting

Here is an example that shows how you might set up sales tax codes and sales tax reporting codes to generate a VAT statement.

Sales tax code Percentage Description
AT20 20 Included in groups for Austrian customers and vendors, and European Union (EU) vendors. For EU vendors, Use tax=Yes.
AT13 13 Included in groups for Austrian customers and vendors, and EU vendors. For EU vendors, Use tax=Yes.
AT10 10 Included in groups for Austrian customers and vendors, and EU vendors. For EU vendors, Use tax=Yes.
ATImp20 20 Included in a group for non-EU vendors.
ATImp13 13 Included in a group for non-EU vendors.
ATImp10 10 Included in a group for non-EU vendors.
ATRC20 20 Included in a group for vendors with reverse charge. Use tax=Yes.
ATRC13 13 Included in a group for vendors with reverse charge. Use tax=Yes.
ATRC10 10 Included in a group for vendors with reverse charge. Use tax=Yes.

Here is an example of sales tax reporting codes.

Sales tax reporting code Description Corresponding box in the declaration
1022 Tax base amount by domestic sales that have a standard tax rate of 20 percent 022
1122 Tax amount by domestic sales that have a standard tax rate of 20 percent 022
1029 Tax base amount by domestic sales that have a reduced tax rate of 10 percent 029
1129 Tax amount by domestic sales that have a reduced tax rate of 10 percent 029
1006 Tax base amount by domestic sales that have a reduced tax rate of 13 percent 006
1106 Tax amount by domestic sales that have a reduced tax rate of 13 percent 006
1072 Tax base amount by EU purchases that have a standard tax rate of 20 percent 072
1172 Tax amount by EU purchases that have a standard tax rate of 20 percent 072
1073 Tax base amount by EU purchases that have a reduced tax rate of 10 percent 073
1173 Tax amount by EU purchases that have a reduced tax rate of 10 percent 073
1008 Tax base amount by EU purchases that have a reduced tax rate of 13 percent 008
1108 Tax amount by EU purchases that have a reduced tax rate of 13 percent 008
1161 Tax amount by import purchases 061
1160 Tax amount by purchases 060
1165 Tax receivable by EU purchases 065
1132 Tax liability pursuant to §19 1d payable 032
1189 Tax liability pursuant to §19 1d receivable 089

To set up an assignment of sales tax reporting codes to sales tax codes, go to Sales tax codes > *Report setup*. Here is an example of an assignment of sales tax reporting codes to sales tax codes.

Sales tax code Taxable sales Sales tax payable Taxable purchases Sales tax receivable Taxable import Use tax Offset use tax
AT20 1022 1122 1160 1072 1172 1165
AT13 1006 1106 1160 1008 1108 1165
AT10 1029 1129 1160 1073 1173 1165
ATImp20 1061 1161
ATImp13 1061 1161
ATImp10 1061 1161
ATRC20 1132 1189
ATRC13 1132 1189
ATRC10 1132 1189

Note: The preceding configuration is an example and depends on the structure of the sales tax codes that are used, as defined by the user. To have values calculated and transferred to the declaration, for each tax code that is used in the sales tax payment process, you must set a relevant sales tax reporting code in one or multiple fields on the Report setup tab.

Configure the Electronic reporting model and format for the report

To review or change the VAT statement configuration for legal entities in Austria, on the Reporting configurations page, select VAT declaration model in the list of models. This model is used for Austria, Czech Republic, Estonia, Finland, Latvia, and Lithuania, and for aggregate tax data that is required for the VAT declaration. On the Action Pane, click Designer to review or change the model. To review or change the VAT statement format for legal entities in Austria, on the Reporting configurations page, select VAT declaration model in the list of models, and then select U30 below VAT declaration model. On the Action Pane, click Designer to review or change the format.

Generate a VAT statement

At the end of the VAT reporting period, run Settle and post sales tax to calculate statement line amounts for the definition of sales tax reporting codes that you created. The following table describes the fields that you must set.

Field Description
Settlement period Select the applicable reporting period.
From date Enter the first day of the sales tax settlement period to calculate sales tax for. This value corresponds to the date in the From field on the Sales tax settlement periods page.
Transaction date Enter the date when the sales tax report is calculated. The default value is the current date. The end date of the settlement period that is shown in the From field corresponds to the To field on the Sales tax settlement periods page. The sales tax payment is calculated for all transactions that were posted during the settlement period.
Sales tax payment version Select the type of transactions to include in the sales tax payment calculation:

Original – Include sales tax transactions of the first posted settlement calculation for the period. Latest corrections – Include sales tax transactions that are included in the most recent settlement calculation for the period.| |Format mapping|Specify U30.|

To generate a VAT XML file, use the Report sales tax for settlement period page.