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Product Updates 412, 411, and 410: New VAT return layout for 2016 includes VAT boxes 006, 007, and 008 (Austrian legislation)

As of January 2016, the Austrian tax authorities will require VAT returns to be reported using the new layout introduced for 2016. This new layout will be used if the year 2016 or onwards is filled in the section VAT layout, accessible via Finance ➔ VAT / Statistics ➔ VAT return.

In the layout, the newly added VAT return boxes 006, 007, and 008 for the VAT to pay and Sales basis types will be displayed. These options can be found via System ➔ Finance ➔ VAT ➔ VAT boxes.
 
  
New VAT return layout

The new VAT return layout is displayed in the following example. All changes made are highlighted in red. The most important changes are:

• the calendar year from 2015 to 2016,
• the newly added VAT boxes, whereby boxes 006 and 007 replace boxes 025 and 038 found in the layout of 2015, and
• the addition of box 008.

New Crystal report layout
In the Crystal report layout, new boxes 006 and 007 replace boxes 025 and 038 found in the layout of 2015, and box 008 has been added between boxes 073 and 088.

Calculation changes for boxes 006, 007, 008, 067, 090, and 095

Due to the newly added VAT boxes, the calculation for the affected boxes will change as well. The calculation will be:

Box 006
If box 006 (Basis) < 0, then
Box 000 (Basis) = box 000 (Basis) + box 006 (Basis)
Box 090 (Basis) = box 090 (Basis) – box 006 (Tax)
Box 006 (Basis) = 0
Box 006 (Tax) = 0

Box 007
If box 007 (Basis) < 0, then
Box 000 (Basis) = box 000 (Basis) + box 007 (Basis)
Box 090 (Basis) = box 090 (Basis) – box 007 (Tax)
Box 007 (Basis) = 0
Box 007 (Tax) = 0

Box 008
If box 008 (Basis) < 0, then
Box 067 (Basis) = box 067 (Basis) + box 008 (Tax)
Box 070 (Basis) = box 070 (Basis) – box 008 (Basis)
Box 008 (Basis) = 0
Box 008 (Tax) = 0

Box 067
Box 067 = VTP [072 + 073 + 008^New! + 088] - VTC [060 + 061 + 083 + 065 + 066 + 082 + 087 + 089 + 064] + VTC 062

Box 090
Box 090 = VTP [022 + 029 + 006 ^New! + 037 + 052 + 007 ^New! + 056 + 057 + 048 + 044 + 032].

Box 095
Box 095 = VTP [022 + 029 + 006 ^New! + 037 + 052 + 007^New! + 056 + 057 + 048 + 044 + 032 + 072 + 073 + 075 + 088 + 008 ^New!] – VTC [060 + 061 + 083 + 065 + 066 + 082 + 087 + 089 + 064] + VTC [062 + 063 + 067] + 090