Tax-free in Germany
Small business, another exemption or a mistake - the document alone does not say. The check report shows two ways: the small-business switch or clearing it up with the tax firm.
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- Tax cases
Tax cases Every order to exactly one tax case.
What counts is what the order itself says - is it taxed or tax-free, where does it go, does it carry a VAT ID - and what is set on the tenant: OSS and small business. Revenue account and tax key follow from that. The export reports anything it cannot book from the document alone instead of guessing.
Which case gets which account.
The plugin's standard accounts, separately per chart of accounts. Your tax firm can override every one of them on the tenant.
| Purpose | SKR03 | SKR04 | Tax |
|---|---|---|---|
| Revenue 19% | 8400 | 4400 | automatic account |
| Revenue 7% | 8300 | 4300 | automatic account |
| Intra-community supply | 8125 | 4125 | tax-free, § 4 No. 1b UStG |
| Electronic service to EU businesses | 8336 | 4336 | reverse charge, § 3a (2) UStG |
| Export outside the EU | 8120 | 4120 | tax-free, § 4 No. 1a UStG |
| Electronic service outside the EU | 8338 | 4338 | not taxable in Germany |
| Small business | 8192 | 4184 | § 19 UStG, without a key |
| OSS collective account, goods | 8320 | 4320 | key 240, country and rate per line |
| OSS collective account, electronic services | 8331 | 4331 | key 280, country and rate per line |
The numbers apply to four-digit general ledger accounts. With longer ones a zero is appended per extra digit, the way DATEV extends the chart: 8400 becomes 84000 at five digits. An electronic service is whatever has the product type digital in Shopware.
What the export reports instead of booking.
A guessed booking lands with the tax advisor and only shows up there. So for these cases the export stops and says in the check report which document it is and what to do.
Tax-free into the EU without a matching VAT ID
Without a VAT ID whose prefix matches the delivery country, a tax-free EU delivery is neither reverse charge nor domestic.
A foreign tax rate
A rate Germany does not know - into the EU without OSS switched on, or outside the EU. There is no account for it that would be right.
The tax cases one by one
OSS
An account per destination country or a collective account with a tax key; plus the delivery threshold.
Cash-basis taxation
Booked on the real payment date, with payments and refunds; OSS and EU business customers on the invoice date.
Small businesses
Revenue under § 19 UStG without tax and without a tax key.
EU business customers
Intra-community supply and reverse charge to companies with a VAT ID.
Outside the EU
Tax-free export, taxed deliveries outside the EU and the special case of Northern Ireland.
Credit notes and cancellations
General reversal or side switch, credit note, cancellation and the real refund.
Foreign currency
Amount in the document currency, rate and base amount in euros.