With German VAT
If the invoice shows German VAT, that VAT is owed: without proof of export anyway, otherwise until the invoice is corrected (§ 6 (4), § 14c UStG). The document books like a domestic sale, and the run warns per document.
Tax case Outside the EU: exported tax‑free, deviations in the report.
A delivery to a country outside the EU is tax-free as an export of goods. The plugin does not book deviations silently - an invoice with German VAT, a foreign tax rate, Northern Ireland - but names them.
Goods and services, each on their own.
| Purpose | SKR03 | SKR04 | Tax |
|---|---|---|---|
| Export of goods | 8120 | 4120 | tax-free, § 4 No. 1a UStG |
| Electronic service outside the EU | 8338 | 4338 | place of supply outside the EU |
A service is whatever has the product type digital in Shopware; consulting sold as a physical product books as goods. If the tax firm sets no account of its own on the tenant, the export books to these standard accounts and says so in the check report as a notice.
With a foreign rate
A tax rate Germany does not know, such as 8.1% to Switzerland, has no account that would be right. The document stops and names the rate.
Great Britain and Northern Ireland
Great Britain counts as outside the EU. Northern Ireland stays EU VAT territory for goods; the export does not model that split. If the delivery address carries the state Northern Ireland, it books like any delivery to Great Britain and names the order in the check report as a notice - clear it up with your tax firm. A country of its own with the code XI stops. By postcode alone it does not recognise Northern Ireland.
No clear delivery country, no tax case.
The delivery country decides between domestic, EU and outside the EU. If it is not certain, the document stops instead of guessing a case.
No country
If the country of a delivery cannot be determined, the document stops - every delivery is checked, not just the first. If an order has no delivery, say downloads only, the billing country counts.
Several delivery countries
If an order goes to several countries, the tax case is not clear; the document stops.
Placeholder codes
Codes from the private ISO range such as AA or ZZ are test data, not a country outside the EU. The document stops.
If a document stops, the run writes no file. If you need the rest of the month right away, exclude the order from the export and have that one document booked by hand.
What gets asked about it.
Does an export of goods keep the payment date under cash-basis taxation?
Yes. Unlike OSS and EU business customers, an export of goods stays on the payment date; with the payment export on, its payment line carries key 173. Services outside the EU actually belong to the month of the invoice - the export dates them to the payment day along with the document and says so in the check report as a notice.
Are orders to Switzerland exports?
Switzerland is outside the EU: a tax-free delivery there books as an export on 8120 or 4120. Whether your shop has to register in Switzerland is a matter for your tax firm. If the order carries Swiss VAT because your shop is registered there, it stops.
The other tax cases
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.
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.