Notes on the general ledger transfer of the tax transfer in TSR / SR
- new bookings for the tax bill
- Notes for DATEV users

Notes on the general ledger transfer of the tax transfer in TSR / SR

new bookings for the tax bill

According to the application letter of the BMF, the final taxation of construction projects takes place at the time of completion / handover. This involves transferring tax and revenue postings from 19% and 7% accounts to 16% and 5% accounts.

Generated after installing the patches from 13.08.2020/XNUMX/XNUMX DATAflor BUSINESS 2020 with the printing of the final invoice, cancellation bookings on the accounts of the higher tax rate and new bookings on the accounts of the lower tax rate. The postings receive the document date of the final invoice.

For example:
Separate revenue accounts are used according to the tax rate. The partial invoices are only taxed when the money is received.
G / L account 1593 is used for the partial invoice that is not due and G / L account 1718 - down payment received - is used to transfer postings through incoming payments.
The saved revenue accounts are automatically transferred to the revenue accounts with 16% for the final invoice, because the final invoice date is July 2020.
Budget billing chain:

On June 01.06.2020st, 1 the 1.190st AR was created with € 19 at XNUMX%.
On June 05.06.2020, 1.166,20, the incoming money was posted at € 2 with a XNUMX% discount.
On June 09.06.2020th, 2 the 3.570nd AR will follow with a further € 19 at XNUMX% as an increase in value.
The tax change from 01.07.2020% to 19% took place on July 16st, XNUMX.
The tax change only affects the construction site account when the TSR / SR is posted.
On July 06.07.2020th, 3, the 2.320rd AR was created with a further € 16 at XNUMX%.
Finally, on July 20.07.2020, 580, the final invoice with an increase in value of € XNUMX was created.
The total level of performance for the final invoice is now € 7.540 with 16% VAT.

The receipt print for the final invoice shows the tax correction from 19% to 16% with a total line - “minus. Tax change -120 € ".

The tax correction is listed in a separate line in the construction site account.

Note on the postings for the final invoice (SR + TSR)
The partial invoices from the first half of the year with 19% and their payments may not be changed afterwards (original documents). The postings at the "old" tax rate are canceled when the final invoice is issued and posted again with the new 16% tax rate. You can save this business transaction in DATAflor Finance Manager tab Construction site journal as well as in the DATAflor View financial accounting transfer preview. All final invoices with a tax change during the AR chain receive the new booking type SW (Tax change).

Due to the individual requirements of the financial accounting programs, e.g. DATEV, the postings must always be posted via the debtor. Special feature of the example: At the time of the final invoice there was € 1.190 in cash, the remaining € 3.570 is still open as a "requested down payment" on account 1593.

Booking process

The posting lines highlighted in yellow initially cancel the postings that are not due for 19% of account 1593 and 1766.
Create the green postings immediately from the "€ 3.000" net, the associated posting with the new tax rate 16% to accounts 1592 and 1765.
Booking lines marked with red cancel the amount from the down payment received at 19% on accounts 1718 and 1776.
The blue marking shows the immediate correction to the 16% accounts 1712 and 1775.
The discount granted under 19% must also be canceled and is shown with the light gray marking.
In contrast, the dark gray lines show the correction to the 16% discount account.
The remaining postings correspond to the previously known postings for the final invoice.

All general accounting interfaces in DATAflor BUSINESS have been extended so that you can transfer the new postings to your financial accounting software.
Example - DATEV pro.

Notes for DATEV users

The import of the general ledger data BUSINESS in DATEV is possible on the current DATEV program status. The necessary service releases that DATEV published on June 30.06.2020, 31.07.2020 and July 8.29, 7 on the subject of tax rate reduction are included from DATEV version Accounting V.XNUMX, BVXNUMX.

Tax rates 16% and 5%

Check that the new revenue account and Headsets in DATAflor BUSINESS are set up in the same way as the DATEV client.
The booking key for 16% invoices in the 2nd half of 2020 is currently "03".

revenue account

In DATEV you can decide whether the revenue accounts used up to now should be posted at a tax rate of 19%, and also at 2% for the second half of the year. Alternatively, you can create new proceeds accounts for just 16% invest.

When selecting the revenue accounts, pay attention to the additional functions in the DATEV general ledger account plan for the client. DATEV has fixed specifications as to which revenue accounts are assigned the automatic taxation.

Example SKR03:

Revenue accounts 8340 to 8349 are only intended for 16% VAT.
Revenue accounts 8400 to 8409 can be booked with 19% and 16%, here only the document date used determines the tax rate.
Revenue accounts 8410 to 8419 are only intended for 19% VAT.

If you use many revenue accounts with account numbers 8410 and the following, check the additional functions in your DATEV chart of accounts (column FE) of the revenue accounts for the new tax rates.

If 160 for 16% VAT is entered in the revenue account, sales will be calculated using this tax rate.
Is in the column FE If there is a "1" for the main tax rate, the tax rate is determined according to the document date / service date on the posting rate.

For example:

Advance VAT return

Be sure to observe the information on revenue account selection described in the previous section. During testing, we found that the taxation on the imported data sets is not yet noticeable in the Primanota. Only the sales tax check for the sales tax advance notification is based on the function plan on the revenue account used.

Be sure to check the configuration in your DATEV.

Posting rates for tax adjustment

Every partial final or final invoice that was generated after a tax change must cancel the previously invoiced values to 19% in order to carry out a tax correction to 16%. This tax adjustment is only made in the accounting department, the original receipts with 19% remain unaffected.

When transferring the general ledger data BUSINESS The tax correction is transmitted to DATEV with the booking key BU 20 as a cancellation data record, since the data output is from BUSINESS 2020 in DATEV format 5.2, which does not yet contain the DATEV general reversal.

When you import the tax correction, you will therefore receive a message for each receipt that the BU 20 in DATEV will now be changed to a general reversal. This is just a guide; the data is imported successfully anyway.

An update of the DATEV FiBU interface for BUSINESS is in the planning stage. This will then also offer the "general reversal". A publication cannot yet be precisely scheduled, but we are in the rough planning for the coming winter.

Handover without payment transactions

Have you switched off the transmission of payment transactions to DATEV, ie in your BUSINESS-Interface setting the function Transfer of the transfer to the final invoice not set active, the "transfer postings" for the tax change are still included in the general ledger transfer. You will receive your own booking type SW and are sent with the accounts receivable.

Tax base for automatic accounts

Due to the changes in the DATEV Service Release for the tax change, a service delimitation to sales taxation is only possible via the receipt date. DATEV favors its own "performance date", which in turn is not yet finally made available in accordance with the building billing. We are currently working with DATEV on a feasible solution, the implementation of which cannot yet be scheduled.

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