Tax Report country Balance balance 3. Aufschlüsselung für die Zusammenfassende Meldung (ZM) (AT_ZM_IGL.balance + AT_ZM_IGL3.balance + AT_ZM_DL.balance) Innergemeinschaftliche Lieferungen AT_ZM_IGL balance tax_tags AT_ZM_IGL Innergemeinschaftliche Lieferungen (Dreiecksgeschäfte) AT_ZM_IGL3 balance tax_tags AT_ZM_IGL3 Grenzüberschreitende Dienstleistungen (Sonstige Leistungen) AT_ZM_DL balance tax_tags AT_ZM_DL 4. VAT Computation (U1/U30) (AT_022_tax.balance + AT_029_tax.balance + AT_006_tax.balance + AT_037_tax.balance + AT_052_tax.balance + AT_007_tax.balance + AT_056.balance + AT_057.balance + AT_048.balance + AT_044.balance + AT_032.balance + AT_072_tax.balance + AT_073_tax.balance + AT_008_tax.balance + AT_088_tax.balance) 0 4.1 Total amount of the taxable base for deliveries and other services [000] AT_000 balance tax_tags KZ 000 4.2 Plus own consumption (Section 1(1)(2), Section 3(2) and Section 3a(1a)) [001] AT_001 balance tax_tags KZ 001 4.3 Minus revenue for which the tax liability is the beneficiary according to Section 19(1) [021] AT_021 balance tax_tags KZ 021 4.4 Total AT_000.balance + AT_001.balance - AT_021.balance Tax-exempt WITH input tax deduction according to AT_011.balance + AT_012.balance + AT_015.balance + AT_017.balance + AT_018.balance 4.5 Section 6(1)(1) in conjunction with Section 7 (export deliveries) [011] AT_011 balance tax_tags KZ 011 4.6 Section 6(1)(1) in conjunction with Section 8 (contract processing) [012] AT_012 balance tax_tags KZ 012 4.7 Section 6(1)(2)-(6) and Section 23(5) (seafaring, aviation, ...) [015] AT_015 balance tax_tags KZ 015 4.8 Article 6(1) (Intra-Community deliveries excluding deliveries of vehicles to be specified separately below) [017] AT_017 balance tax_tags KZ 017 4.9 Article 6(1), if deliveries of new vehicles were made to customers without a VAT number or by vehicle suppliers pursuant to article. 2 [018] AT_018 balance tax_tags KZ 018 Tax-exempt WITHOUT input tax deduction according to AT_019.balance + AT_016.balance + AT_020.balance 4.10 Section 6(1)(9)(a) (land sales) [019] AT_019 balance tax_tags KZ 019 4.11 Section 6(1)(27) (small business) [016] AT_016 balance tax_tags KZ 016 4.12 Section 6(1)(...) (other tax-exempt transactions without deduction of input tax) [020] AT_020 balance tax_tags KZ 020 4.13 Total amount of taxable deliveries, other services and own consumption (including taxable advance payments) (AT_000.balance + AT_001.balance - AT_021.balance) - AT_011.balance - AT_012.balance - AT_015.balance - AT_017.balance - AT_018.balance - AT_019.balance - AT_016.balance - AT_020.balance Taxable base AT_022_base.balance + AT_029_base.balance + AT_006_base.balance + AT_037_base.balance + AT_052_base.balance + AT_007_base.balance 4.14 20% Standard rate [022] AT_022_base balance tax_tags KZ 022 Bemessungsgrundlage 4.15 10% Reduced rate [029] AT_029_base balance tax_tags KZ 029 Bemessungsgrundlage 4.16 13% Reduced rate [006] AT_006_base balance tax_tags KZ 006 Bemessungsgrundlage 4.17 19% for Jungholz and Mittelberg [037] AT_037_base balance tax_tags KZ 037 Bemessungsgrundlage 4.18 10% Additional tax for flat-rate agricultural and forestry holdings [052] AT_052_base balance tax_tags KZ 052 Bemessungsgrundlage 4.19 7% Additional tax for flat-rate agricultural and forestry holdings [007] AT_007_base balance tax_tags KZ 007 Bemessungsgrundlage VAT AT_022_tax.balance + AT_029_tax.balance + AT_006_tax.balance + AT_037_tax.balance + AT_052_tax.balance + AT_007_tax.balance 4.14 20% Standard rate AT_022_tax balance tax_tags KZ 022 Umsatzsteuer 4.15 10% Reduced rate AT_029_tax balance tax_tags KZ 029 Umsatzsteuer 4.16 13% Reduced rate AT_006_tax balance tax_tags KZ 006 Umsatzsteuer 4.17 19% for Jungholz and Mittelberg AT_037_tax balance tax_tags KZ 037 Umsatzsteuer 4.18 10% Additional tax for flat-rate agricultural and forestry holdings AT_052_tax balance tax_tags KZ 052 Umsatzsteuer 4.19 7% Additional tax for flat-rate agricultural and forestry holdings AT_007_tax balance tax_tags KZ 007 Umsatzsteuer 4.20 Tax liability pursuant to Section 11(12,14), Section 16(2) and pursuant to Art. 7(4) [056] AT_056 balance tax_tags KZ 056 4.21 Tax liability pursuant to Section 19(1) second sentence, Section 19(1c,1e) and pursuant to Art. 25(5) [057] AT_057 balance tax_tags KZ 057 4.22 Tax liability according to Section 19(1a) (construction services) [048] AT_048 balance tax_tags KZ 048 4.23 Tax liability under Section 19(1b) (security property, ...) [044] AT_044 balance tax_tags KZ 044 4.24 Tax liability under Section 19(1d) (scrap and waste materials) [032] AT_032 balance tax_tags KZ 032 Intra-Community acquisition AT_070.balance + AT_071.balance 4.25 Total amount of taxable amounts for intra-Community acquisitions [070] AT_070 balance tax_tags KZ 070 4.26 Tax-exempt under Art. 6(2) [071] AT_071 balance tax_tags KZ 071 4.27 Total amount of taxable intra-Community acquisitions AT_070.balance - AT_071.balance Of which taxable with AT_072_base.balance + AT_073_base.balance + AT_008_base.balance + AT_088_base.balance Taxable base AT_072_base.balance + AT_073_base.balance + AT_008_base.balance + AT_088_base.balance 4.28 20% Standard rate [072] AT_072_base balance tax_tags KZ 072 Bemessungsgrundlage 4.29 10% Reduced rate [073] AT_073_base balance tax_tags KZ 073 Bemessungsgrundlage 4.30 13% Reduced rate [008] AT_008_base balance tax_tags KZ 008 Bemessungsgrundlage 4.31 19% for Jungholz and Mittelberg [088] AT_088_base balance tax_tags KZ 088 Bemessungsgrundlage VAT AT_072_tax.balance + AT_073_tax.balance + AT_008_tax.balance + AT_088_tax.balance 4.28 20% Standard rate AT_072_tax balance tax_tags KZ 072 Umsatzsteuer 4.29 10% Reduced rate AT_073_tax balance tax_tags KZ 073 Umsatzsteuer 4.30 13% Reduced rate AT_008_tax balance tax_tags KZ 008 Umsatzsteuer 4.31 19% for Jungholz and Mittelberg AT_088_tax balance tax_tags KZ 088 Umsatzsteuer Non-taxable acquisitions AT_076.balance + AT_077.balance 4.32 Acquisitions pursuant to Art. 3(8), second sentence, that have been taxed in the Member State of destination [076] AT_076 balance tax_tags KZ 076 4.33 Acquisitions under Art. 3(8), second sentence, deemed to be taxed domestically under Art. 25(2) [077] AT_077 balance tax_tags KZ 077 5. Deductible input tax computation AT_060.balance + AT_061.balance + AT_083.balance + AT_065.balance + AT_066.balance + AT_082.balance + AT_087.balance + AT_089.balance + AT_064.balance + AT_062.balance + AT_063.balance + AT_067.balance 0 5.1 Total amount of input taxes (excluding amounts to be shown separately below) [060] AT_060 balance tax_tags KZ 060 5.2 Input tax relating to import turnover tax paid (Section 12(1)(2)(a)) [061] AT_061 balance tax_tags KZ 061 5.3 Input tax concerning the import turnover tax owed and entered in the tax account (Section 12(1)(2)(b)) [083] AT_083 balance tax_tags KZ 083 5.4 Input taxes from intra-Community acquisition [065] AT_065 balance tax_tags KZ 065 5.5 Input taxes concerning the tax liability pursuant to Section 19(1) second sentence, Section 19(1c,1e) and pursuant to Art. 25(5) [066] AT_066 balance tax_tags KZ 066 5.6 Input taxes relating to tax liability pursuant to Section 19(1a) (construction services) [082] AT_082 balance tax_tags KZ 082 5.7 Input taxes relating to tax liability under Section 19(1b) (security property, ...) [087] AT_087 balance tax_tags KZ 087 5.8 Input taxes relating to tax liability under Section 19(1d) (scrap and waste materials) [089] AT_089 balance tax_tags KZ 089 5.9 Input taxes for intra-Community deliveries of new vehicles by vehicle suppliers under Art. 2 [064] AT_064 balance tax_tags KZ 064 5.10 Not deductible under Section 12(3) in conjunction with Subsections 4 and 5 [062] AT_062 balance tax_tags KZ 062 5.11 Correction pursuant to Section 12(10,11) [063] AT_063 balance tax_tags KZ 063 5.12 Correction pursuant to Section 16 [067] AT_067 balance tax_tags KZ 067 5.13 Total amount of deductible input tax AT_060.balance + AT_061.balance + AT_083.balance + AT_065.balance + AT_066.balance + AT_082.balance + AT_087.balance + AT_089.balance + AT_064.balance + AT_062.balance + AT_063.balance + AT_067.balance 6. Other corrections AT_090.balance 0 Other corrections [090] AT_090 balance tax_tags KZ 090 7. Prepayment/debit (-) or credit/surplus (+) [095] (AT_022_tax.balance + AT_029_tax.balance + AT_006_tax.balance + AT_037_tax.balance + AT_052_tax.balance + AT_007_tax.balance + AT_056.balance + AT_057.balance + AT_048.balance + AT_044.balance + AT_032.balance + AT_072_tax.balance + AT_073_tax.balance + AT_008_tax.balance + AT_088_tax.balance + AT_060.balance + AT_061.balance + AT_083.balance + AT_065.balance + AT_066.balance + AT_082.balance + AT_087.balance + AT_089.balance + AT_064.balance + AT_062.balance + AT_063.balance + AT_067.balance) + AT_090.balance 0