VAT periodic reporting

Requirement

The German tax, Umsatzsteuer or Elster UStVA, is a broad-based consumption tax collected on most goods and services, currently set at a standard rate of 19% and a reduced rate of 7%. Businesses that have paid for business supplies inclusive of UStVA are entitled to claim an equivalent input tax credit.

The German VAT return, UVA or Elster UStVA, is submitted electronically on an annual, quarterly or on a monthly basis, depending upon the turnover of the business.

M3 solution

M3 delivers generic functionality that supports the calculation, accounting, reporting, and reconciliation of VAT (USt).

For this country version, these messages are used for electronic VAT reporting:

• M3FBM_DE_Out_VATReport_UVA18
• M3FBM_DE_Out_VATReport_Elster_UStVA_2024

These FBMs provide the facility for generating an electronic VAT reporting file for submission to the tax authorities in Germany. The FBMs utilize ‘VAT Run. Open’ (TXS100) to trigger the generation of the required electronic format. For the selection of the relevant invoices, a specific VAT report template is required in M3, with fixed range of line IDs for each detailed report line.

Reports in UVA format must be uploaded and transmitted to the German tax authorities using Softbuch Online, the additional partner software.

Reports in Elster format must be uploaded to the Elster online tax portal of the German tax authorities at .

For the year 2024, a new schema for the ELSTER UStVA report was published. The new FBM, M3FBM_DE_Out_VATReport_Elster_UStVA_2024, supersedes the previous versionM3FBM_DE_Out_VATReport_Elster_UStVA_2023.

See the Infor M3 Core Administration Guide for the ION configuration of this message.