VAT every month, the year-end filings once a year
All of it comes from the same entries, so the figures cannot contradict each other. Forms are held per tax year. When a form is revised, that year is added and past returns stay on the form as it was.
Advance return (UStVA)
Totalled by Kennziffer straight from the entries. The filing cycle is set per company.
- Extended deadline (Dauerfristverlängerung) applied
- Special prepayment (Sondervorauszahlung) credited
- Accrual or cash basis (§20 UStG)
- Small business scheme (§19) taken into account
Annual VAT return (USt 2 A)
Covers the whole year as a separate form alongside the advance returns.
- Difference against the advance returns is visible
- Reconciled by form line (Zeile)
- Source of each value shown: from documents or entered
E-Bilanz
Map accounts to the taxonomy, run the arithmetic check, generate XBRL and submit.
- Mapping is proposed, never applied automatically
- Mandatory fields (Mussfeld and Summenmussfeld) validated
- Items that do not apply are confirmed as nil
- Compared against the previous year
Corporate tax (Körperschaftsteuer)
Built on the figures from the year-end close. Because they come from the same books as the E-Bilanz, the two filings do not diverge.
- Carried over from the locked year-end close
- Tax adjustments kept separately
- Submission history and Transferticket archived
Trade tax (Gewerbesteuer)
Branches off the same year-end figures as corporate tax. Add-backs and reductions are carried into the return.
- Same books as the corporate tax return
- Municipal multiplier (Hebesatz) applied
- Submission history and Transferticket archived
Amended return
A return already locked and submitted is corrected and filed again.
- The original return is never deleted
- The link to the return being amended is kept
- Submission history per sequence number
The tax office form, down to the line
Lines on screen match the official form. You can say “Kz 81” to your tax adviser, and the same line also appears in English or Korean.
- Automatic totals and manual entries are distinguished
- Lines that do not apply stay blank. A 0 declares a value
- Calculated lines show the formula behind them
The due date is calculated for you
The cycle and any extended deadline decide when it is due. Set it once in the company settings and it is calculated from there.