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Please go to Finance > VAT in the menu and select Open advance return for a month (here January 2023) in the overview.
Use the assignment to determine how the values of the selected line are determined.
Assignment to the advance return for sales tax - revenue
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Any tax keys used are not taken into account! Useful applications arise, for example, for non-taxable or tax-free revenue postings.
The "Other income" account is deliberately a bad example, as the balance is used regardless of the actual tax situation. For revenues, it is recommended that the tax base is determined exclusively using tax keys and that the account area is left blank.
In a second step, all line amounts are then also balanced with the values assigned in the tax key field. A normal posting line (exception: reverse charge) is only addressed once in the VAT return and the account-based assignment has priority.
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We recommend mapping the assessment basis in the revenue area exclusively via the assignment of the tax key if possible. Account allocation is still used in some cases if there is no revenue that is subject to VAT or sales tax (e.g. rental). However, you can also create more clarity here using keys with a 0% rate; the same applies to 13b revenue and tax keys such as ZM-SL or ZM-LIE.
The tax associated with the BMG is calculated in the lower part. For lines that provide for a fixed tax percentage, this is done via the Calculation setting. Reference the BMG indicator in the form (here: k81) and multiply by the percentage rate in the field: k81 * 19%.
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The values assigned under Tax key with Select serve as an additional filter if you post several items to one account (e.g. all 13b input taxes to a single account).
Remember to explicitly allow the peudo key "-" if necessary, as this is the only way to ensure that direct tax postings without a tax key are not filtered out.
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Reverse charge / intra-community acquisitions
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You also enter an account directly for the special advance payment for the permanent extension. The balance of the account is automatically taken into account in the December advance return.
With this method, you must not transfer the account balance until the December return!