If it should be 7% then enter into Field 793. Enter here only for things that should be charged 19%. This is removed again from what you entered above in Fields 761 and 767.įield 781: Enter here netto purchases of goods or services you made from VAT registered providers in other EU countries who invoiced you without VAT. It is typically the sum of the automatically calculated VAT on all your entries into Field 89 and 93 of your monthly Voranmeldung, and adds to your total VAT liability. It's automatically filled in from Line 13 of Anlage UR. Line 93: This is the amount of VAT your are liable for from intra-community purchases of goods and services (where the provider invoiced you without VAT). This is actually to refund what you will add to your total VAT liability in line 93. This will be the sum of all your entries into Field 67 in the monthly Voranmeldung. This will be the sum of all your entries into Field 62 in the monthly Voranmeldung.įield 767: Enter the VAT you are responsible for paying in Germany for your intra-community purchases of services. This is actually to refund what you will add to your total VAT liability in line 93.įield 762: Enter all the VAT you paid to the Zollamt for importing goods from outside the EU. This will be the sum of all your entries into Field 61 in the monthly Voranmeldung. PandaMunich's guide for simple situations asks to mark line 28 instead.įield 761: Enter the VAT you are responsible for paying in Germany for your intra-community purchases of goods.

Line 27: Mark beigefügt instead of line 28 to indicate you're also filing Anlage UR. This is only a summary of my personal experience, do not take it as factual advice.Īdditional common fields in Umsatzsteruererklärung Consult someone who is certified for definitive tax advice. Warning, I'm not an authorized tax agent / accountant. It's the first time I'm filing a return so someone please correct me if I'm wrong! You will need to also file Anlage UR which is part of the Umsatzsteruererklärung, and all the fields are just sums of all the different categories of the monthly Umsatzsteuer Voranmeldung. There are a few more fields to consider if you have intracommunity sales and exports/imports. The guide by PandaMunich explains simple 19% in and 19% out VAT. Additional common fields in Umsatzsteruererklärung, and Anlage UR for intra-community / export / import

Elster online formular 2014