Check a VAT declaration using VAT Recap analysis

You can check the VAT declaration using an analysis. You can use this if you receive a message about differences between the VAT declaration and the VAT ledger accounts.

If you check the VAT declaration based on the extended trial balance, it may occur that the VAT declaration and the balance from the VAT ledger accounts on the extended trial balance do not match.

The VAT declaration is accrued based on the voucher date = invoice date of the entries. The balance of the VAT accounts on the extended trial balance is accrued based on the entry date of the entry. The entry date is the date on which the financial transaction occurs.

Differences may arise, for instance, whenever entry and voucher dates diverge in an invoice. It may occur that the voucher date differs from the entry date for journal entries and these fall in different periods, resulting in differences between the declaration and the extended trial balance. These cannot really be compared to one another.

To check the VAT using an analysis:

1. Go to: Financial / Output / Analysis.
2. Open the analysis:

   Turnover tax per section/period in current year and previous year (Profit), if you want to see the VAT data for a year immediately

   • VAT Recap 2014 (from Office 2007) (Profit)
   • VAT Recap 2014 Month (from Office 2007) (Profit), if you want to check the VAT administration per month
   • VAT Recap 2014 Quarter (from Office 2007) (Profit), if you want to check the VAT administration per quarter
3. If applicable, enter the filter.
4. Click on: Finish.
   1. Click on: Start btw controle.
   2. The Btw Recap analysis displays the following components:
   • VAT declaration: the total declaration 20nn per section (nn stands for the year, thus 2013, 2014 etc.).
   • Financial entries: All financial entries that form the calculation basis for the VAT.
   • Reconciliation: Explanation per VAT section of any difference between the VAT declaration and the financial entries.
   • At the bottom, the VAT total that must be paid and the VAT total that has been paid. Any supplement amounts are displayed if a supplement needs to be generated.

To check the VAT using the Financial entries view:

You can further analyse any differences you find in the VAT Recap 2011 (from Office 2007) (Profit) analysis using the Financial changes view.

1. Go to: Financial / Ledger / Financial changes.
2. Add a new  view  with the Voucher date and Date entry fields. Name this view Financiële mutaties (afwijkingen).
3. Use the quick filter to filter by voucher date year in the Voucher date column (or Voucher), for example, enter 2014.
4. Use the quick filter again to filter by entry date year 2013 in the Date entry column, for example, 2014.