Control key in the control matrix
In the control matrix, you define how a control key works. In particular, the key controls
the percentage of the tax
the tax account or accounts that are addressed
A tax key simplifies and automates the calculation of sales tax and the posting to the correct tax account.
Differentiation from the advance sales tax return (USTVA)
The tax key is primarily used to automate postings.
It is not directly related to the creation of the advance VAT return (USTVA).
In Scopevisio, there is no technically mandatory link between a tax key and the VAT return evaluation.
Tax key in the booking mask
The behaviour and pre-assignment of the tax key depend on the G/L account master.
References to account numbers refer to the SKR03 and SKR04 charts of accounts.
Example: Sales revenue 19 % (account 8400 / 4400)
In the posting screen ("Posting > Batch posting"), the posting record is:
Bank to sales revenue 19 % - € 1,190The tax code U19 is entered automatically.
The field is greyed out because the key is pre-assigned in the G/L account master of account 8400.
Example: Office supplies (account 4930 / 6815)
If "Office supplies" is posted, V19 is pre-assigned as the tax key.
As the field is not fixed, the key can be changed manually, e.g. to E19 for an intra-Community acquisition in accordance with Section 13b UStG.
Postings without VAT
If no VAT is involved, the field can remain empty, e.g. for:
Bank to Transitory items
For postings with 0% tax, we recommend using a tax key with 0%.
This does not generate a tax line, but enables the classification of postings.
Examples
V0: Purchase from a private individual, postage
ZM-SL: intra-community services
ZM-LIE: intra-Community deliveries
These keys do not generate a tax entry, but the last two are used for allocation in the recapitulative statement.
Summary
Tax codes control percentage rates and tax accounts.
They facilitate the tax posting, but do not automatically influence the VAT return.
In Scopevisio, the preallocation is based on the account master.
The tax key of a G/L account can be fixed or changeable.
0% keys can also be useful for reporting purposes.
Tags
#tax key #tax matrix #Scopevisio #posting mask #VAT #SKR03 #SKR04 #USTVA #summary report