Posting with tax keys

The purpose of a tax key is to make calculating the tax and addressing the correct tax account simple and time-saving.

Tax key and advance VAT return

This significance of the tax key as a means of saving work must be separated from its possible significance for the creation of the advance VAT return. In the Scopevisio application, there is no direct link between the tax code and the statement in the VAT return.

The account numbers mentioned refer to SKR03 / SKR04, any information on the VAT return refers to the form structure for 2014.

The tax key in the booking mask

The behavior and default setting of the tax key depends on the account master of the respective G/L account. In the example, we see the values and settings for account 8400 / 4400 Sales revenue 19%. Our fictitious posting entry(Post > Batch posting) is: Bank to sales revenue 19% €1,190.

During entry, the key U19 is automatically entered, the field itself is grayed out, because account 8400 has this key pre-assigned in the G/L account master and marked as a fixed tax key, is marked as .
If you enter a test posting with the account "Office supplies", the key V19 is pre-assigned. However, you can easily change the entry (e.g. to E19 for an intra-community acquisition in accordance with Section 13b UStG), as the Fixed tax key checkbox is not set in the account master of the office supplies expense account.

Postings without VAT

If the sales tax is not affected, the field remains empty (example: bank to transitory items), but if you only have a tax of 0%, you can also use a tax key with 0%.
Such a key does not create another tax line, but can help to classify postings.

Examples are the tax codes for intra-comm. Deliveries or services as part of your outgoing invoices. Although they do not trigger a tax posting, the revenues are assigned to the transaction types in the recapitulative statement using the keys ZM-SL and ZM-LIE.