VAT declaration (Austria)

This article describes how to set up and generate an advance value-added tax (VAT) declaration U30 for Austria in the official XML format. It also describes how to preview the VAT declaration in Microsoft Excel.

To automatically generate the report, you must first create enough sales tax codes to keep a separate VAT accounting for each box on the VAT declaration. Additionally, in the application-specific parameters of the Electronic reporting (ER) format for the VAT declaration, you must associate sales tax codes with the lookup result of the lookups for the boxes on the VAT declaration.

For Austria, you must configure two lookups: Turnover lookup and Report field lookup. For more information about how to set up application-specific parameters, see the Set up application-specific parameters for VAT declaration fields section later in this article.

In the following table, the "Lookup result" column shows the lookup result that is preconfigured for a specific VAT declaration row in the VAT declaration format. Use this information to correctly associate sales tax codes with the lookup result and then with the row of the VAT declaration.

VAT declaration overview

The VAT declaration in Austria contains the following information.

SECTION 4 – CALCULATION OF SALES TAX

Deliveries, other services and own consumption

Box	XML element	Description	Lookup	Lookup result
000	KZ000	Total amount of the assessment basis for deliveries and other services (excluding the self-consumption listed below) including down payments (each excluding sales tax)	Turnover lookup	TaxableSupplies (000) SalesTaxLiabilityPassed (000/021) Export (000/011) Subcontracting (000/012) ShippingAviationEtc (000/015) EUSales (000/017) EUSalesNewVehicles (000/018) RealEstateSales (000/019) SmallBusiness (000/016) OtherSales (000/020)
001	KZ001	plus self-consumption	Turnover lookup	SelfConsumption (001)
021	KZ021	less sales for which the tax liability has passed to the recipient of the service	Turnover lookup	SalesTaxLiabilityPassed (000/021)
-	-	TOTAL	-	KZ000 + KZ001 – KZ021

Tax-free deliveries WITH input tax deduction or zero rate

Box	XML element	Description	Lookup	Lookup result
011	KZ011	Export deliveries	Turnover lookup	Export (000/011)
012	KZ012	Subcontracting	Turnover lookup	Subcontracting (000/012)
015	KZ015	Shipping, aviation, cross-border passenger transport, diplomats, advance travel services in other countries/regions, etc. And zero rate delivery of protective masks from April 14, 2020 to July 31, 2020	Turnover lookup	ShippingAviationEtc (000/015)
017	KZ017	Intra-community deliveries without the vehicle deliveries to be listed separately below	Turnover lookup	EUSales (000/017)
018	KZ018	Provided deliveries of new vehicles to buyers without a VAT number or by vehicle suppliers in accordance with Art. 2	Turnover lookup	EUSalesNewVehicles (000/018)

Tax-free deliveries WITHOUT input tax deduction

Box	XML element	Description	Lookup	Lookup result
019	KZ019	Real estate sales	Turnover lookup	RealEstateSales (000/019)
016	KZ016	Small business owner	Turnover lookup	SmallBusiness (000/016)
020	KZ020	Other tax-free sales without input tax deduction	Turnover lookup	OtherSales (000/020)
-	-	Total amount of taxable supplies, other services and personal consumption (including taxable down payments)	-	[KZ000 + KZ001 – KZ021] – KZ011 – KZ015 – KZ017 – KZ018 – KZ019 – KZ016 – KZ020

Taxable deliveries

Box	XML element	Description	Tax base/Tax amount	Lookup	Lookup result
022	KZ022	20% normal tax rate	Tax base	Report field lookup	SalesStandardRate (022)
029	KZ029	10% reduced tax rate	Tax base	Report field lookup	SalesLowerReducedRate (029)
006	KZ006	13% reduced tax rate	Tax base	Report field lookup	SalesHigherReducedRate (006)
037	KZ037	19% for Jungholz und Mittelberg	Tax base	Report field lookup	SalesSomeTerritories (037)
052	KZ052	10% flat-rate tax for agricultural and forestry operations	Tax base	Report field lookup	SalesFlatRateHigher (052)
007	KZ007	7% flat-rate tax for agricultural and forestry operations	Tax base	Report field lookup	SalesFlatRateLower (007)
009	KZ009	5% for sales according to § 28 Section 52 Z 1 from 1.7.2020 to 31.12.2020	Tax base	Report field lookup	SalesSuperReduced (009)
056	KZ056	Tax liability according to § 11 Sections 12 and 14, § 16 Section 2 as well as according to Art. 7 Section 4	Tax amount	Report field lookup	TaxLiabilityReverseCharge1116 (056) UseTaxReverseCharge1116 (056/060)
057	KZ057	Tax liability according to § 19 Section 1 second sentence, § 19 Section 1c, 1e as well as according to § 25 Section 5	Tax amount	Report field lookup	TaxLiabilityReverseCharge1925 (057) UseTaxReverseCharge1925 (057/066)
048	KZ048	Construction services	Tax amount	Report field lookup	TaxLiabilityConstructionServices (048) UseTaxConstructionServices (048/082)
044	KZ044	Security property, conditional property and land in foreclosure proceedings	Tax amount	Report field lookup	TaxLiabilitySecurityPropertyEtc (044) UseTaxSecurityPropertyEtc (044/087)
032	KZ032	Scrap and waste materials, regulation BGBl. II No. 129/2007; video game consoles, laptops, tablet computers, gas and electricity, gas and electricity certificates, metals, investment gold, regulation BGBl. II No. 369 / 2013	Tax amount	Report field lookup	TaxLiabilityScrapLaptopGasEtc (032) UseTaxScrapLaptopGasEtc (032/089)

Intra-community acquisitions

Box	XML element	Description	Lookup	Lookup result
070	KZ070	Total amount of the tax base for intra-community acquisitions	Turnover lookup	EUPurchases (070) EUPurchasesTaxFree (070/071)
071	KZ071	Tax free and zero rated intra-community acquisitions	Turnover lookup	EUPurchasesTaxFree (070/071)
-	-	Total amount of taxable intra-community acquisitions	-	KZ070 – KZ071

Taxable Intra-community acquisitions

Box	XML element	Description	Lookup	Lookup result
072	KZ072	20% Normal tax rate	Report field lookup	TaxLiabilityEUPurchaseStandardRate (072) UseTaxEUPurchaseStandardRate (072/065) TaxLiabilityEUPurchaseNewVehicles (072) UseTaxEUPurchaseNewVehicles (072/064)
073	KZ073	10% reduced tax rate	Report field lookup	TaxLiabilityEUPurchaseLowerReducedRate (073) UseTaxEUPurchaseLowerReducedRate (073/065)
008	KZ008	13% reduced tax rate	Report field lookup	TaxLiabilityEUPurchaseHigherReducedRate (008) UseTaxEUPurchaseHigherReducedRate (008/065)
088	KZ088	19% for Jungholz and Mittelberg	Report field lookup	TaxLiabilityEUPurchaseSomeTerritories (088) UseTaxEUPurchaseSomeTerritories (088/065)
010	KZ010	5% for sales in accordance with § 28 Section 52 Z 1 from July 1, 2020 to December 31, 2020	Report field lookup	TaxLiabilityEUPurchaseSuperReducedRate (010) UseTaxEUPurchaseSuperReducedRate (010/065)

Non-taxable Intra-community acquisitions

Box	XML element	Description	Lookup	Lookup result
076	KZ076	Total amount of the tax base for intra-community acquisitions	Turnover lookup	EUPurchasesNonTaxable (076)
077	KZ077	Acquisitions in accordance with Art. 3 Paragraph 8, second sentence, which are deemed to be taxed domestically in accordance with Art. 25 Paragraph 2	Turnover lookup	EUPurchaseTaxedDomestically (077)

SECTION 5 – CALCULATION OF THE DEDUCTIBLE INPUT TAX

Box	XML element	Description	Lookup	Lookup result
060	KZ060	Total contribution of the input tax (without the following related expenses)	Report field lookup	InputTax (060) UseTaxReverseCharge1116 (056/060)
061	KZ061	Input taxes relating to the import sales tax paid	Report field lookup	InputTaxImport (061)
083	KZ083	Input taxes relating to the import sales tax owed and booked on the tax account	Report field lookup	InputTaxImportTaxAccount (083)
065	KZ065	Input taxes from intra-community acquisitions	Report field lookup	InputTaxEUPurchase (065) UseTaxEUPurchaseSuperReducedRate (010/065) UseTaxEUPurchaseSomeTerritories (088/065) UseTaxEUPurchaseHigherReducedRate (008/065) UseTaxEUPurchaseLowerReducedRate (073/065) UseTaxEUPurchaseStandardRate (072/065)
066	KZ066	Input tax related to the tax liability according to § 19 Section 1 second sentence, § 19 Section 1c, 1e as well as according to Art. 25 Section 5	Report field lookup	InputTaxReverseCharge1925 (066) UseTaxReverseCharge1925 (057/066)
082	KZ082	Input taxes on construction services	Report field lookup	InputTaxConstructionServices (082) UseTaxConstructionServices (048/082)
087	KZ087	Input taxes on security property, conditional property and land in foreclosure proceedings	Report field lookup	InputTaxSecurityPropertyEtc (087) UseTaxSecurityPropertyEtc (044/087)
089	KZ089	Input taxes on scrap and waste materials, video game consoles, laptops, tablet computers, gas and electricity, gas and electricity certificates, metals, investment gold)	Report field lookup	InputTaxScrapLaptopGasEtc (089) UseTaxScrapLaptopGasEtc (032/089)
064	KZ064	Input tax for intra-community deliveries of new vehicles from vehicle suppliers	Report field lookup	InputTaxEUPurchaseNewVehicles (064) UseTaxEUPurchaseNewVehicles (072/064)
062	KZ062	Not deductible input tax in accordance with § 12 Section 3 in conjunction with Sections 4 and 5	Report field lookup	InputTaxNotDeductible (062)
063	KZ063	Correction in accordance with § 12, Sections 10 and 11	Report field lookup	InputTaxCorrection12-10-11 (063)
067	KZ067	Correction in accordance with § 16	Report field lookup	InputTaxCorrection16 (067)
-	-	Total amount of deductible input tax	-	KZ060 + KZ061 + KZ083 + KZ065 + KZ066 + KZ082 + KZ087 + KZ089 + KZ064 – KZ062 – KZ063 - KZ067
090	KZ090	Other corrections	Report field lookup	OtherCorrections (090)
-	-	Advance payment / surplus	-	022.Tax + 029.Tax + 006.Tax + 037.Tax + 052.Tax + 007.Tax + 009.Tax + KZ056 + KZ057 + KZ048 + KZ044 + KZ032 + 072.Tax + 073.Tax + 008.Tax + 088.Tax + 010.Tax – [Total amount of deductible input tax] + KZ090

Purchase reverse charge VAT

If you configure sales tax codes to post incoming acquisition tax (reverse charge VAT) by using use tax, associate your sales tax codes with the lookup result of Report field lookup that contains "UseTax" in the name.

Alternatively, you can configure two separate sales tax codes: one for VAT due and one for VAT deduction. Then associate each code with the corresponding lookup results of Report field lookup.

For example, for intra-community acquisitions at a normal rate, you configure sales tax code UT_S_EU with use tax, and associate it with the UseTaxEUPurchaseStandardRate lookup result of Report field lookup. In this case, amounts that use the UT_S_EU sales tax code are reflected in boxes 072 and 065.

Alternatively, you configure two sales tax codes:

• VAT_S_EU, which has a tax rate value of -20 percent
• InVAT_S_EU, which has a tax rate value of 20 percent

You then associate the codes with lookup results in the following way:

• Associate VAT_S_EU with the TaxLiabilityEUPurchaseStandardRate lookup result of Report field lookup.
• Associate InVAT_S_EU with the InputTaxEUPurchase lookup result of Report field lookup.

In this case, amounts that use the VAT_S_EU sales tax code are reflected in box 072. Amounts that use the InVAT_S_EU sales tax code are reflected in box 065.

For more information about how to configure reverse charge VAT, see Reverse charges.

Configure system parameters

To generate a VAT declaration, you must configure the VAT number of your organization.

1. Go to Organization administration > Organizations > Legal entities.
2. Select the legal entity, and then select Registration IDs.
3. Select or create the address in Austria, and then, on the Registration ID FastTab, select Add.
4. In the Registration type field, select the registration type that is dedicated to Austria, and that uses the VAT ID registration category.
5. In the Registration number field, enter the VAT number.
6. On the General tab, in the Effective field, enter the date when the number becomes effective.

For more information about how to set up registration categories and registration types, see Registration IDs.

Set up a VAT declaration for Austria

Import ER configurations

Open the Electronic reporting workspace, and import the following versions or later of these ER formats:

• VAT Declaration XML (AT) version 101.23
• VAT Declaration Excel (AT) version 101.23.17

Set up application-specific parameters for VAT declaration fields

To automatically generate a VAT declaration, associate sales tax codes in the application and lookup results in the ER configuration.

Note

We recommend that you enable the feature, Use application specific parameters from previous versions of ER formats in the Feature management workspace. When this feature is enabled, parameters that are configured for the earlier version of an ER format automatically become applicable for the later version of the same format. If this feature isn't enabled, you must configure application-specific parameters explicitly for each format version. The Use application specific parameters from previous versions of ER formats feature is available in the Feature management workspace starting in Finance version 10.0.23. For more information about how to set up the parameters of an ER format for each legal entity, see Set up the parameters of an ER format per legal entity.

Set up Turnover lookup

Follow these steps to define which sales tax codes generate which boxes in the following subsections of section 4, "Calculation of sales tax":

• Deliveries, other services and own consumption
• Tax-free deliveries WITH input tax deduction or zero rate
• Tax-free deliveries WITHOUT input tax deduction
• Intra-community acquisitions
• Non-taxable Intra-community acquisitions

1. Go to Workspaces > Electronic reporting, and select Reporting configurations.
2. Select the VAT declaration XML (AT) configuration, and then select Configurations > Application specific parameters setup.
3. On the Application specific parameters page, on the Lookups FastTab, select Turnover lookup.
4. On the Conditions FastTab, set the following fields to associate the sales tax codes and operations.

Field	Description
Lookup result	Select the value of the turnover. For more information about the turnover values and their assignment to VAT declaration rows, see the VAT declaration overview section earlier in this article.
Tax code	Select the sales tax code to associate with the operation. Posted tax transactions that use the selected sales tax code will be collected in the appropriate declaration box. We recommend that you separate sales tax codes in such a way that one sales tax code generates amounts in only one declaration box.
Transaction classifier	If you created enough sales tax codes to determine a declaration box, select *Not blank*. If you didn't create enough sales tax codes so that one sales tax code generates amounts in only one declaration box, you can set up a transaction classifier. The following transaction classifiers are available: ·        Purchase ·        PurchaseExempt (tax-exempt purchase) ·        PurchaseReverseCharge (tax receivable from a purchase reverse charge) ·        Sales ·        SalesExempt (tax-exempt sale) ·        SalesReverseCharge (tax payable from a purchase reverse charge or a sales reverse charge) ·        Use tax For each transaction classifier, a classifier for the credit note is also available. For example, one of these classifiers is PurchaseCreditNote (purchase credit note).

Note

Be sure to associate all sales tax codes with lookup results. If any sales tax codes should not generate values in the previously mentioned subsections of section 4, associate them with the Other lookup result.

Set up the Report field lookup

Follow these steps to define which sales tax codes generate which boxes in the following subsections of section 4, "Calculation of sales tax," and in section 5, "Calculation of the deductible input tax":

• Taxable deliveries
• Taxable Intra-community acquisitions

1. On the Application specific parameters page, on the Lookups FastTab, select Report field lookup.

2. On the Conditions FastTab, associate the sales tax codes and report fields.

   Note

   Be sure to associate all sales tax codes with lookup results. If any sales tax codes should not generate values in the previously mentioned subsections of section 4, or in section 5, associate them with the Other lookup result.

   

3. In the State field, change the value to Completed.

4. On the Action Pane, select Export to export the settings of the application-specific parameters.

5. Select the VAT declaration Excel (AT) configuration, and then, on the Action Pane, select Import to import the parameters that you configured for VAT declaration XML (AT).

6. In the State field, select Completed.

Set up the VAT reporting format for preview amounts in Excel

1. In the Feature management workspace, enable the VAT statement format reports feature.

2. Go to General ledger > Setup > General ledger parameters.

3. On the Sales tax tab, on the Tax options FastTab, in the VAT statement format mapping field, select the VAT declaration Excel (AT) ER format.

   This format will be printed when you run the Report sales tax for settlement period report. It will also be printed when you select Print on the Sales tax payments page.

4. If you must report the corrections, on the Special report section, set Include corrections to Yes.

5. On the Tax authorities page, select the tax authority, and in the Report layout field, select Default.

If you're configuring the VAT declaration in a legal entity that has multiple VAT registrations, follow these steps.

1. Go to General ledger > Setup > General ledger parameters.
2. On the Sales tax tab, on the Electronic reporting for countries/regions FastTab, on the line for AUT, select the VAT Declaration Excel (AT) ER format.

Set up electronic messages

Download and import the data package that has example settings for electronic messages

The data package contains electronic message settings to generate the VAT declaration in XML format and preview it in Excel. You can extend these settings or create your own. For more information about how to work with electronic messaging and create your own settings, see Electronic messaging.

1. In LCS, in the Shared asset library, select Data package as the asset type, and then download AT VAT declaration EM package. The downloaded file is named AT VAT declaration EM package.zip.
2. In Dynamics 365 Finance, in the Data management workspace, select Import.
3. On the Import FastTab, in the Group name field, enter a name for the job.
4. On the Selected entities FastTab, select Add file.
5. In Add file dialog box, verify that the Source data format field is set to Package, select Upload and add, and then select the zip file that you downloaded earlier.
6. Select Close.
7. After the data entities are uploaded, on the Action Pane, select Import.
8. Go to Tax > Inquiries and reports > Electronic messages > Electronic messages, and validate the electronic message processing that you imported (AT VAT declaration).

Configure electronic messages

1. Go to Tax > Setup > Electronic messages > Populate records actions.
2. Select the line for AT Populate VAT return records, and then select Edit query.
3. Use the filter to specify the settlement periods to include on the report.
4. If you must report tax transactions from other settlement periods in a different declaration, create a new Populate records action, and select the appropriate settlement periods.

Preview the VAT declaration in Excel

Preview the VAT declaration in Excel from the Report sales tax for settlement period periodic task

1. Go to Tax > Periodic tasks > Declarations > Sales tax > Report sales tax for settlement period.

2. Set the following fields.

   Field	Description
   Settlement period	Select the settlement period.
   Sales tax payment version	Select one of the following values:
   From date	Select the start date of the reporting period.

   • Original: Generate a report for the sales tax transactions of the original sales tax payment or before the sales tax payment is generated.
   • Corrections: Generate a report for the sales tax transactions of all the subsequent sales tax payments for the period.
   • Total list: Generate a report for all the sales tax transactions for the period, including the original and all corrections.

3. Select OK, and review the Excel report.

Settle and post sales tax

1. Go to Tax > Periodic tasks > Declarations > Sales tax > Settle and post sales tax.

2. Set the following fields.

   Field	Description
   Settlement period	Select the settlement period.
   Sales tax payment version	Select one of the following values:
   From date	Select the start date of the reporting period.

   • Original: Generate the original sales tax payment for the settlement period.
   • Latest corrections: Generate a correction sales tax payment after the original sales tax payment for the settlement period was created.

3. Select OK.

Preview the VAT declaration in Excel from a sales tax payment

1. Go to Tax > Inquiries and reports > Sales tax inquiries > Sales tax payments, and select a sales tax payment line.

2. Select Print report. Select OK and review the Excel file that is generated for the selected sales tax payment line.

   Note

   The report is generated only for the selected line of the sales tax payment. If you must generate, for example, a corrective declaration that contains all corrections for the period, or a replacement declaration that contains original data and all corrections, use the Report sales tax for settlement period periodic task.

Generate a VAT declaration from electronic messages

When you use electronic messages to generate the report, you can collect tax data from multiple legal entities. For more information, see the Run a VAT declaration for multiple legal entities section later in this article.

The following procedure applies to the example electronic message processing that you imported earlier from the LCS Shared asset library.

1. Go to Tax > Inquiries and reports > Electronic messages > Electronic messages.

2. In the left pane, select AT VAT declaration.

3. On the Messages FastTab, select New, and then, in the Run processing dialog box, select OK.

4. Select the message line that is created, enter a description, and then specify the start and end dates for the declaration.

   Note

   Steps 5 through 7 are optional.

5. Optional: On the Messages FastTab, select Collect data, and then select OK. The sales tax payments that were generated earlier are added to the message. For more information, see the Settle and post sales tax section earlier in this article. If you skip this step, you can still generate a VAT declaration by using the Tax declaration version field in the Declaration dialog box.

6. Optional: On the Message items FastTab, review the sales tax payments that are transferred for processing. By default, all sales tax payments of the selected period that weren't included in any other message of the same processing are included.

7. Optional: Select Original document to review the sales tax payments, or select Delete to exclude sales tax payments from processing. If you skip this step, you can still generate a VAT declaration by using the Tax declaration version field in the Declaration dialog box.

8. On the Messages FastTab, select Update status. In the Update status dialog box, select Ready to generate, and then select OK. Verify that the message status is changed to Ready to generate.

9. Select Generate report. To preview the VAT declaration amounts, in the Run processing dialog box, select Preview report, and then select OK.

10. In the Electronic reporting parameters dialog box, set the following fields, and then select OK.

    Field	Description
    Settlement period	Select the settlement period. If you selected Collect data in step 5, you can disregard this field. The report will be generated for the sales tax transactions that are included in the collected sales tax payments.
    Tax declaration version	Select one of the following values:

    • Original: Generate a report for the sales tax transactions of the original sales tax payment or before the sales tax payment is generated.
    • Corrections: Generate a report for the sales tax transactions of all the subsequent sales tax payments for the period.
    • Total list: Generate a report for all the sales tax transactions for the period, including the original and all corrections.

    If you selected Collect data in step 5, you can disregard this field. The report will be generated for the sales tax transactions that are included in the collected sales tax payments.

11. Select the Attachments button (paper clip symbol) in the upper-right corner of the page, and then select Open to open the file. Review the amounts in the Excel document.

12. Select Generate report.

13. To generate a VAT declaration in XML format, in the Run processing dialog box, select Generate report, and then select OK.

14. In the Electronic reporting parameters dialog box, set the fields as described earlier, set the following additional fields, and then select OK.

    Field	Description
    Transfer of invoices	Set this option to Yes if you will send copies of invoices to the responsible tax office by post.
    Use of surplus	Set this option to Yes if you're applying to use the surplus.
    Other tax-free sales without input tax deduction - explanation	Enter four characters to provide a more detailed explanation of § 6,paragraph 1 Z for other tax-free sales without input tax deduction (box 020). The value is exported to the <VST> element of the file.

15. Select the Attachments button (paper clip symbol) in the upper-right corner of the page, download the file, and use it for your submission to the tax authority.

Run a VAT declaration for multiple legal entities

To use the formats to report the VAT declaration for a group of legal entities, you must first set up the application-specific parameters of the ER formats for sales tax codes from all required legal entities.

Set up electronic messages to collect tax data from several legal entities

Follow these steps to set up electronic messages to collect data from multiple legal entities.

1. Go to Workspaces > Feature management.

2. Find and select the Cross-company queries for the populate records actions feature in the list, and then select Enable now.

3. Go to Tax > Setup > Electronic messages > Populate records actions.

4. On the Populate records action page, select the line for AT Populate VAT return records.

   In the Datasources setup grid, a new Company field is available. For existing records, this field shows the identifier of the current legal entity.

5. In the Datasources setup grid, add a line for each additional legal entity that must be included in reporting. For each new line, set the following fields.

   Field	Description
   Name	Enter a value that will help you understand where this record comes from. For example, enter VAT payment of Subsidiary 1.
   Message item type	Select VAT return. This value is the only value that is available for all the records.
   Account type	Select All.
   Master table name	Specify TaxReportVoucher for all the records.
   Document number field	Specify Voucher for all the records.
   Document date field	Specify TransDate for all the records.
   Document account field	Specify TaxPeriod for all the records.
   Company	Select the ID of the legal entity.
   User query	This checkbox is automatically selected when you define criteria by selecting Edit query.

6. For each new line, select Edit query, and specify a related settlement period for the legal entity that is specified in the Company field on the line.

   When the setup is completed, the Collect data function on the Electronic messages page collects sales tax payments from all legal entities that you defined.