VAT tax return country optional disabled previous_month Tax base tax_base monetary Output Tax output_tax monetary Value value monetary In full in_full_amount monetary Short deduction reduced_claim monetary Coefficient coefficient percentage I. Taxable transactions 0 Supply of goods or services with a place of performance in the domestic territory Basic - line 1 R1 tax_base tax_tags VAT 1 Base output_tax tax_tags VAT 1 Tax Reduced - line 2 R2 tax_base tax_tags VAT 2 Base output_tax tax_tags VAT 2 Tax Acquisition of goods from another Member State (16;17(6)(e);19(3)/19(6)) Basic - line 3 R3 tax_base tax_tags VAT 3 Base output_tax tax_tags VAT 3 Tax Reduced - line 4 R4 tax_base tax_tags VAT 4 Base output_tax tax_tags VAT 4 Tax Receipt of services with a place of supply referred to in Article 9(1) from a person registered for tax in another Member State Basic - line 5 R5 tax_base tax_tags VAT 5 Base output_tax tax_tags VAT 5 Tax Reduced - line 6 R6 tax_base tax_tags VAT 6 Base output_tax tax_tags VAT 6 Tax Import of goods (23) Basic - line 7 R7 tax_base tax_tags VAT 7 Base output_tax tax_tags VAT 7 Tax Reduced - line 8 R8 tax_base tax_tags VAT 8 Base output_tax tax_tags VAT 8 Tax Acquisition of a new means of transport (19(4)/19(6)) - line 9 R9 tax_base tax_tags VAT 9 Base output_tax tax_tags VAT 9 Tax Tax reverse charge scheme (92a) - buyer of goods or recipient of services Basic - line 10 R10 tax_base tax_tags VAT 10 Base output_tax tax_tags VAT 10 Tax Reduced - line 11 R11 tax_base tax_tags VAT 11 Base output_tax tax_tags VAT 11 Tax Other taxable supplies which are subject to the obligation to declare tax on receipt (108) Basic - line 12 R12 tax_base tax_tags VAT 12 Base output_tax tax_tags VAT 12 Tax Reduced - line 13 R13 tax_base tax_tags VAT 13 Base output_tax tax_tags VAT 13 Tax II. Other supplies and supplies with a place of supply outside the domestic territory with a right to tax deduction 0 Delivery of goods to another Member State (64) - line 20 R20 value tax_tags VAT 20 Supply of services with a place of supply in another Member State as defined in Article 102(1)(d) and (2) - line 21 R21 value tax_tags VAT 21 Export of goods (66) - line 22 R22 value tax_tags VAT 22 Supply of a new means of transport to a person not registered for tax in another Member State (Article 19(4)) - line 23 R23 value tax_tags VAT 23 Selected transactions (110b(2)) - line 24 R24 value tax_tags VAT 24 Tax reverse charge scheme (92a) - supplier of goods or services - line 25 R25 value tax_tags VAT 25 Other transactions with the right to tax deduction (e.g., 24a, 67, 68, 69, 70, 71h, 89, 90, 92) - line 26 R26 value tax_tags VAT 26 III. Additional data 0 Simplified procedure for the supply of goods in the form of a triangular transaction (17) by a middle person Acquisition of goods - line 30 R30 value tax_tags VAT 30 Delivery of goods - line 31 R31 tax_base tax_tags VAT 31 Import of goods exempted according to 71g - line 32 R32 value tax_tags VAT 32 Adjustment of tax in case of bad debt (46 et seq. or 74a) Creditor - line 33 R33 value tax_tags VAT 33 Debtor - line 34 R34 tax_base tax_tags VAT 34 IV. Entitlement to tax deduction 0 Taxable supplies received from payers Basic - line 40 R40 tax_base tax_tags VAT 40 Base in_full_amount tax_tags VAT 40 Total reduced_claim external sum editable;rounding=2 Reduced - line 41 R41 tax_base tax_tags VAT 41 Base in_full_amount tax_tags VAT 41 Total reduced_claim external sum editable;rounding=2 When importing goods where the customs office is the tax administrator - line 42 R42 tax_base tax_tags VAT 42 Base in_full_amount tax_tags VAT 42 Total reduced_claim external sum editable;rounding=2 Of the taxable supplies shown on lines 3 to 13 Basic - line 43 R43 tax_base aggregation R3.tax_base + R5.tax_base + R7.tax_base + R9.tax_base + R10.tax_base + R12.tax_base in_full_amount aggregation R3.output_tax + R5.output_tax + R7.output_tax + R9.output_tax + R10.output_tax + R12.output_tax reduced_claim external sum editable;rounding=2 Reduced - line 44 R44 tax_base aggregation R4.tax_base + R6.tax_base + R8.tax_base + R11.tax_base + R13.tax_base in_full_amount aggregation R4.output_tax + R6.output_tax + R8.output_tax + R11.output_tax + R13.output_tax reduced_claim external sum editable;rounding=2 Adjustment of tax deductions according to 75, 77, 79 to 79e - line 45 R45 in_full_amount external sum editable;rounding=2 reduced_claim external sum editable;rounding=2 Total tax deduction (40 + 41 + 42 + 43 + 44 + 45) - line 46 R46 in_full_amount aggregation R40.in_full_amount + R41.in_full_amount + R42.in_full_amount + R43.in_full_amount + R44.in_full_amount + R45.in_full_amount reduced_claim aggregation R40.reduced_claim + R41.reduced_claim + R42.reduced_claim + R43.reduced_claim + R44.reduced_claim + R45.reduced_claim Value of acquired assets as defined in Section 4(4)(d) and (e) - line 47 R47 tax_base tax_tags VAT 47 Base in_full_amount tax_tags VAT 47 Total reduced_claim external sum editable;rounding=2 V. Reduction of tax deduction entitlement 0 Transactions exempt from tax without the right to tax deduction - line 50 R50 value tax_tags VAT 50 Value of transactions not included in the calculation of the coefficient (76(4)) Eligible for deduction - line 51a R51A value tax_tags VAT 51 with deduction No deduction - line 51b R51B value tax_tags VAT 51 without deduction Part of the tax deduction in a reduced amount Coefficient (%) - line 52a R52A coefficient external sum editable;rounding=2 Deduction - line 52b R52B value external sum editable;rounding=2 Settlement of tax deduction (76(7) to (10)) Settlement coefficient (%) - line 53a R53A coefficient external sum editable;rounding=2 Change of deduction - line 53b R53B value external sum editable;rounding=2 VI. Calculation of the tax 0 Adjustment of tax deduction (78 et seq.) - line 60 R60 value external sum editable;rounding=2 Refund of tax (84) - line 61 R61 value tax_tags VAT 61 Output tax (sum of 1 to 13 - 61 + tax according to 108 not mentioned elsewhere) - line 62 R62 value aggregation R1.output_tax + R2.output_tax + R3.output_tax + R4.output_tax + R5.output_tax + R6.output_tax + R7.output_tax + R8.output_tax + R9.output_tax + R10.output_tax + R11.output_tax + R12.output_tax + R13.output_tax - R61.value Tax deduction (46 In full + 52 Deduction + 53 Change in deduction + 60) - line 63 R63 value aggregation R46.in_full_amount + R52B.value + R53B.value + R60.value Own tax (62 - 63) - line 64 R64 value aggregation R62.value - R63.value if_above(CUR(0)) Excess deduction (63 - 62) - line 65 R65 value aggregation R63.value - R62.value if_above(CUR(0)) Difference from the last known tax when filing the additional tax return (62 - 63) - line 66 R66 value external sum editable;rounding=2