Notes on actual taxation

In Germany, sales taxation according to agreed charges (so-called debit taxation) is the rule. However, under certain conditions, you can also use actual taxation and relieve your liquidity.
Further information on debit and actual taxation can be found here.

To generate a correct advance VAT return with Scopevisio with the setting "Actual taxation according to received payments", please note the following information:

1. If you enter your outgoing invoices as receivables (open item accounting), the VAT amounts are initially posted to the "VAT not due" VAT accounts.

2. Check in the tax matrix (System menu > Manage accounting > Tax matrix) whether the "VAT not due" accounts have been created for all relevant tax keys.

3. A tax key U0 should be created directly for business transactions that are posted tax-free.
   For revenue postings with tax liability reversal, keys such as "ZM-SL" or "ZM-LIE" are recommended in order to better prepare the recapitulative statement.

4. The transfer posting from the sales tax accounts "Sales tax not due" to "Sales tax due" is made by addressing the subsidiary account with a financial account.

Define at least one transfer account (e.g. transitory items) and the cash transit accounts as financial accounts (mark accounts in the chart of accounts as financial accounts).
Financial accounts must allow the entry of a tax key; the combination "Fixed tax key" without specifying a key in the G/L account master prevents posting.

The tax key is entered in the line of the financial account in the posting screen. Scopevisio proposes the key directly for unique key assignments from the cleared item.

For open items with several tax items (open items with different tax keys), the line of the financial account must be split.

You can see the postings of sales tax "not due" to the standard accounts in the posting log.

Clearing within an open item list does not trigger a sales tax transfer!
Sales cleared in this way do not appear in the advance sales tax return.