The recapitulative statement (SR)

The recapitulative statement

In simple terms, the recapitulative statement is a list of sales with other EU countries. The amounts in the recapitulative statement appear in the advance VAT return for intra-Community deliveries to customers with VAT ID, for intra-Community triangular transactions and for non-taxable other services (indicators 21, 41, 42 and 77).

The intra-Community revenue postings recorded in the ZM do not trigger any posting to VAT accounts by the invoicing party. Nevertheless, we recommend entering these revenue postings with tax codes (0%). The different keys can be used both in the advance VAT return for the assignment to an indicator/line and in the VAT return for determining the transaction type.

As the tax key works on a line-by-line basis, mixed outgoing invoices are also correctly divided into their transaction types.

First define the period and then click on Calculate data (1). Please note that clicking on Calculate data (1) again will overwrite any manual adjustments.

The values are calculated automatically according to the criteria under Settings. A total amount per customer and transaction type is displayed; if you do not assign the transaction type using a tax key, Scopevisio initially assumes deliveries.
You should then use Check (2) to edit the notes on VAT IDs and check the assignment of transaction types. In post-processing, you can make changes directly in the table (e.g. add the VAT ID or change the transaction type of the entries).

You can use Edit entries (3) to adjust transaction types and amounts in more detail. You can also create new lines to split sales into transaction types or merge several lines into one.

If, for internal reasons, you have posted sales of a VAT_ID to different customer accounts, you can combine them. One data record is transferred per VAT ID and transaction type. The customer name or customer account name is not transmitted.

When the recapitulative statement is output, Scopevisio checks whether several lines with the same VAT ID and the same type of service are included. If this is the case, the user can have the lines automatically combined into one item.

You can compare manual amount adjustments via the columns Compare turnover from journal versus turnover (4). Manually adjusted values of any kind are not written back to the accounting system, but are only used for the transmission of the ZM.

Transmitting the ZM

Click on the Submit online button to access the submission form. You can revoke or correct notifications or switch to monthly submission via Further settings.

With an Elster software certificate (pfx file), the declaration can be transmitted directly via ELSTER.
As before, you also have the option of creating a CSV export, which can be imported into the Elster portal.