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Recapitulative statement (ZM)

ZM Summary notification

Description

This declaration must be made by every company that is entitled to deduct VAT and makes cross-border tax-free shipments to other companies within the EU in addition to the advance VAT declaration. It contains the following information:

  • the value added tax identification number (VAT ID number) of the company (master company) which carried out the intra-Community deliveries or contract processing
  • the VAT ID of the acquiring or commissioning company (company master). Via the Internet address extlnk.gifhttp://www.bzst.bund.de the entrepreneur can have the VAT registration number of a customer in another EU country confirmed at any time and according to information from the Federal Central Tax Office (BZSt). After entering their own VAT registration number and the VAT registration number of the foreign customer to be confirmed, the information is compared with the database of the respective tax authority of the foreign customer.
  • the sums of the tax bases of intra-Community processing operations for each contracting authority
  • whether the transaction is a supply, a service or a triangular transaction

The following should be noted in order to carry out the ZM electronically. The data of the form can be filled in directly via an import of the data previously exported with this module.

The ZM declaration can be called up for individual accounts or for structure nodes of a classification term populated with accounts.

Note:
Before using this module, it is advisable to classify the revenue accounts according to delivery or service accounts.


Classify accounts

In order to be able to automatically allocate transactions as goods or services, it is advisable to mark the revenue accounts concerned in advance as accounts for goods or services. The marking is done via the attribute "delivery or service" (deliveryOrServiceEnum), which can be stored in the system in various ways:

  • For each revenue/cost element to be considered, the attribute is stored individually (only if cost accounting is activated)
  • For each P&L account to be considered, the material characteristic is stored individually. If cost accounting is activated, the classification can be carried out for all cost elements assigned to a profit and loss account
  • A classification term is defined, with the cost types for goods and services being organised separately in the substructures. For each substructure, the appropriate selection can then be made via the attribute


Functionality

List window

From this window you can call up the recapitulative statement. Essentially, the time period and the corresponding intra-Community profit and loss account/revenue account must be specified. You can also select a structure node of an evaluation group. The accounts assigned under this structure node are included together in the evaluation.

If there are entries in this selected P&L account/revenue account in the selected period that do not have a subledger account as a contra account, these are listed as differences in the differences window after the list has been built up.

Menu
Menu item Description
Edit -
: Change fiscal year You can choose a different financial year than the one currently registered
: Export lines for message
: : Export lines to *.csv file All displayed lines are written to a file (in *.csv format), which can then be imported directly into the Elster form (http://www.elster.de) or in the ELSTER portal(http://www.elsteronline.de).

ELSTER portal as an example :

Call up the ELSTER portal via www.elsteronline.de.

You need a software certificate, a security stick or a signature card to log in to the portal. You can read about what else you need to use the portal under the point Requirements.

After logging in, select the menu item Forms, from the forms select VAT and then Summary declaration.

You must now enter your VAT ID number (without country code "DE"), the reporting period and various other details for your return. With the "Continue" button you will get to the next page.

In order to import the created CSV file, now select the item "2 - Notification of goods deliveries and other services" and "Import entries".

Now enter the path of the CSV file or press the Browse button to select the CSV file. Afterwards you can load the data into the form with the button "Start import process".

If an error is detected by Elster during import, Elster provides you with a CSV file with the error messages. Further information on the structure of the CSV file can be found here.

Close The window is closed
Toolbar
Symbol Description
CX_AMOUNT_calculation.png When all the presets have been set as desired, the summary message is created. If there is a difference between the selected P&L or revenue accounts and the customer sales, it will be displayed after the list of causing documents has been built up.
CX_PRINTER_hardcopy.png Printout of the ZM
copytoclipboard.png Copy the list currently displayed to the clipboard
reload.png Update the list. This is particularly useful if you maintain the VAT ID number in the company master record from the list and want the data changed in this way to be displayed in the list.
Selection fields
Field/button Description
Monthly/quarterly Selection of the period for the creation of the CRM. It is possible to specify a monthly/quarterly/yearly period and a from-to period. With the latter a 2nd field opens for entering the "until" period
Period Depending on the setting of the previous field, the corresponding selection is made in this selection box
P&L account/revenue account/account structure By pressing this button you can switch between the possible selection of a profit and loss account, a revenue account or an account structure (for selection of several profit and loss or revenue accounts)
Display individual sales Instead of a cumulative list per customer (per VAT ID number), a line is displayed for each account assignment of a customer's turnover
List
fields/buttons Description
List Listing per customer (per UStIdNr) or the individual receipts
List fields when displaying individual sales
UStIdNr Value added tax identification number of the customer
: Number Customer's customer number
: Client Name of the customer
: Account Revenue account
: Name Description of the revenue account
: Indication value Turnover value on account
Type Indication whether delivery or service. This indicator is set automatically according to the account classification, but only as long as the period called up does not have the status "archived".
Do not report Indicates whether the value of the booking should be reported. This flag can be set manually via the context menu
: triangular trade Indication of whether the value of the entry should be reported as a triangular transaction. This indicator can be set manually via the context menu
Note Note field that can be maintained via the context menu
Re.No. Invoice number of the customer turnover booking (OP)
date Invoice date of the customer turnover posting (OP)
: Target Target value of the customer turnover posting (OP)
: Have Credit value of the customer turnover posting (OP)
: internal counter Internal counter of the booking header
List fields for cumulative display
UStIdNr Value added tax identification number of the customer
: Number Customer's customer number
: Client Name of the customer
: Indication value Customer turnover in the selected period
Type Indication of whether the value of turnover is for supplies of goods or services
: triangular trade indication whether the value of turnover is the value of triangular transactions
Totals For control purposes, the debit/credit values of the revenue account are displayed with those of the customer accounts. If differences occur, the customer documents that were not posted to the selected account(s) are displayed in the differences window
: Target Sum of the target values of customer sales
: Have Total credit values of customer sales
Balance of revenue account / P&L account / account structure Output of the balance of the bookings to the selected account(s)
: Total signal value Output of the balance of the bookings to be taken into account to the selected account(s). Individual bookings can be marked as "not to be reported".

This is the case, for example, if there are incorrect postings that are only reversed in a later period. These subsequent reversal postings must then also be removed - manually - from a future message.
Balance Balance of customer sales

The totals are displayed below the list. The first line of the totals fields is the summation of the entries in the list. The second line of totals contains the values of the selected account(s). The balance value of the list entries must match the balance value of the selected account(s), otherwise the difference is output in the field below, which should then match the entry in the difference window.

Buttons
button Description
Difference Calling up the difference windowto explain any difference between the account balances


Depending on the call-up type of the list, the context menu (right mouse button) is different:


Context menu for cumulated list

Menu item Description
Check VAT ID online The VAT registration number (company master) of a selected list entry is registered online with the BZSt (  Ecterne link http://www.bzst.bund.de) checked
Navigate -
: : Customer account Display of the balances of the selected customer account
: : Customer data Call up the maintenance screen of the selected customer
: : Company data (UStIdNr) Calling up the company mask: particularly useful for maintaining the UStIdNr. After changing the UStIdNr in the company master data, it is only changed in the list after pressing the update button (see toolbar).


Context menu for individual listing of account postings

Menu item Description
Check VAT ID online The VAT registration number (company master) of a selected list entry is registered online with the BZSt (  Ecterne link http://www.bzst.bund.de) checked
Navigate -
: : Journal Displays the posting documents that result in the displayed balance of a list entry. Multiple selection of list entries is possible
: : Customer account Display of the balances of the selected customer account
: : Customer data Call up the maintenance screen of the selected customer
: : Company data (UStIdNr) Calling up the company mask: particularly useful for maintaining the UStIdNr. After changing the UStIdNr in the company master data, it is only changed in the list after pressing the update button (see toolbar).
: Setting -
: : Do not report the "do not report" identifier is set for the selected bookings. The bookings marked in this way are removed from the report
: : Triangular trade for the selected bookings the identifier "triangular transaction" is set
: : Delivery for the selected bookings the identification "Delivery" is set
: : Performance for the selected bookings the identification "Service" is set
Remove -
: : Do not report for the selected bookings the identification "do not report" is removed
: : Triangular trade for the selected bookings the identification "triangular transaction" is removed

Double-clicking on a list entry opens the editing window of a booking.

Editing window

In this window, individual bookings can be edited with a view to their processing within the recapitulative statement.

Fields
Field Description
Document
: Document Output of the data of the turnover document with invoice number, invoice date and turnover value
: Account Output of the individual account (as a counter entry to the turnover posting)
: Indication value Posting value to the individual account
Message
Type Indication of whether the supply is a supply of goods or services
: do not report Identification whether the value should not be included in the message
: triangular trade Identification of whether the value of sales is within a triangular transaction
Note Field for entering a note

Differences window

In this window, the P&L account/revenue account postings are displayed that have no counterpart account for any person. The difference displayed in the window header is the sum of the difference values of all list entries. This sum should be equal to the total difference of the account balances in the list window.

Double-clicking on a list entry displays the complete booking document in the journal. Right-clicking opens the navigation menu context sensitive.

Related topics


Technical documentation

Implementation

All open item postings (CX_OPEN_ITEM_TXN) belonging to the selected account and posting periods are added together.

Recapitulative statements

Module name

ecvatsta.mod

Classes

CX_TRANSACTION

Security

In addition to restricting access rights via the class and its data fields, the module can be restricted in its use via some of the received messages.

Received messages
Message Parameters Function Security
LIST_EC_VAT_STATEMENT none Call up the list window for the summary message
CHECK_EC_VAT_NUMBER_ONLINE VAT ID number to be checked The transferred VAT ID number is checked online at the BZSt

Sent messages
Message Parameters Function Receiver module
FINANCIAL_JOURNAL_SELECTED

Operational business