VAT Return Lines
General information about code lists can be found in the Basic Parameter Settings chapter, section Code Lists.
This list is populated at the time of installation. Users cannot add to or delete from it — they can only add their own descriptions and notes in the "Texts" tab. It is structured to match the breakdown required by law. In the event of an amendment to the Value Added Tax Act, this list will be updated as part of a license update. It is used by VAT payers when issuing all accounting documents, in the "Accounting and VAT Line" tab in the "VAT Lines" field. Based on the data in this list, values from documents are transferred to the lines of the VAT Return form.
You can open this list from the "Tools" menu under "Code Lists -> VAT Return Lines".
The toolbar at the top of the table contains a number of buttons, whose functions are described in the separate chapter "Program Controls".
__________________________________________________________________
Main Panel
Clicking the "New" button opens the form for the selected item.
The toolbar at the top of the form contains a number of buttons, whose functions are described in the separate chapter "Program Controls".
__________________________________________________________________
Code
The "Code" field can contain up to 20 characters. It holds the values you enter in accounting documents in the "Accounting and VAT Line" tab in the "VAT Lines" field, which are then transferred to the lines of the VAT Return form:
e.g. 9 (10, 20, …) – transferred to line no. 9 (10, 20, …) of the form.
e.g. 01-02 (03-04, 40-41, …) – transferred to line no. 01 or 02 (03 or 04, 40 or 41, …) of the form depending on the selected VAT rate (standard, reduced).
e.g. 20 PM – transferred to line 20 of the form. The code "PM" = asset transfer. This is a distinction used for Intrastat.
e.g. 30 P – only VAT is transferred – to line 30 – column "Acquisition of Goods".
e.g. 30 D – only VAT is transferred – to line 30 – column "Supply of Goods".
e.g. 46 KR (48 KR) – transferred to line 46 (48), VAT to the "Proportional Deduction" column.
e.g. 20PM,51SN – transferred to line 20 of the form (code "PM" = asset transfer – distinction used for Intrastat) and simultaneously to line 51 – column "With Entitlement to Deduction".
e.g. 30D,51SN – transferred to line 30 – column "Supply of Goods" (VAT only) and simultaneously to line 51 – column "With Entitlement to Deduction".
e.g. 40-41 KR (42-43 KR, 44-45 KR, ….) – transferred to line no. 40 or 41 (42 or 43, 44 or 45, …) depending on the selected VAT rate, VAT to the "Proportional Deduction" column.
e.g. 09,44 (10,44) – transferred to line 09 (10) and simultaneously to line 44, VAT to the "In Full" column.
e.g. 09,44 KR (10,44 KR) – transferred to line 09 (10) and simultaneously to line 44, VAT to the "Proportional Deduction" column.
e.g. 20,51 SN (21,51 SN) – transferred to line 20 (21) and simultaneously to line 51 – column "With Entitlement to Deduction".
e.g. 50,51 BN – transferred to line 50 and simultaneously to line 51 – column "Without Entitlement to Deduction".
e.g. 9,44,48 (10,44,48) – transferred to line 09 (10) and simultaneously to line 44 and line 48, VAT to the "In Full" column.
e.g. 9,44,48 KR (10,44,48 KR) – transferred to line 09 (10) and simultaneously to line 44 and line 48, to the "Proportional Deduction" column.
e.g. 40-41,48 (42-43,48) – transferred to line no. 40 or 41 (42 or 43) depending on the selected VAT rate and simultaneously to line 48, VAT to the "In Full" column.
e.g. 40-41,48 KR (42-43,48 KR) – transferred to line no. 40 or 41 (42 or 43) depending on the selected VAT rate and simultaneously to line 48, VAT to the "Proportional Deduction" column.
e.g. 01-02,51 SN – transferred to line no. 01 or 02 depending on the selected VAT rate and simultaneously to line 51 – column "With Entitlement to Deduction".
e.g. 03-04,44-45 (05-06,44-45; 11-12,44-45; …) – transferred to line no. 03 or 04 (05 or 06, 11 or 12, …) depending on the selected VAT rate and simultaneously to line 44 or 45 depending on the selected VAT rate, VAT to the "In Full" column.
e.g. 03-04,44-45 KR (05-06,44-45 KR; 07-08,44-45 KR) – transferred to line no. 03 or 04 (05 or 06, 07 or 08, …) depending on the selected VAT rate and simultaneously to line 44 or 45 depending on the selected VAT rate, VAT to the "Proportional Deduction" column.
e.g. 03-04,44-45,48 (07-08,44-45,48) – transferred to line no. 03 or 04 (07 or 08) depending on the selected VAT rate and simultaneously to line 44 or 45 depending on the selected VAT rate and to line 48, VAT to the "In Full" column.
e.g. 03-04,44-45,48 KR (07-08,44-45,48 KR) – transferred to line no. 03 or 04 (07 or 08) depending on the selected VAT rate and simultaneously to line 44 or 45 depending on the selected VAT rate and to line 48, VAT to the "Proportional Deduction" column.
If an accounting document contains items that have no impact on VAT and are not included in the VAT Return, this field will contain:
000P – for received taxable supplies
0004 – for effected taxable supplies
__________________________________________________________________
Name
The "Name" field can contain up to 255 characters. It serves as a more detailed description of the code for easier use by the user.
If you have set up foreign languages in the initial setup, pressing the button allows you to fill in the "Name" field in the selected foreign languages. These language variants of the name are printed on documents when using foreign-language printing. Pressing the button again closes the foreign-language name fields.
__________________________________________________________________
"Basic Information" Tab
Supply Type
Received = received taxable supply
Effected = effected taxable supply
Both RCH (Reverse Charge) – this type is used for purchases from VAT-registered entities in European Union member states and for purchases from other foreign countries, where the obligation to declare VAT is simultaneously offset by the entitlement to a deduction. This results in the VAT being neutralized.
Since supplies of goods between VAT payers within the EU are considered exempt taxable supplies with entitlement to VAT deduction, the acquirer of the goods (a domestic VAT payer) will purchase the goods at a price excluding tax. At the same time, however, the recipient/payer is obliged to declare VAT on this supply and, in most cases, simultaneously has the right to deduct it, making the entire transaction neutral from a tax-remittance perspective (applying domestic VAT rates in accordance with the VAT Act). In the case of purchases of services from a member state in certain specifically defined situations, the obligation to declare VAT shifts to the recipient of the service (normally the service provider declares the tax in their own country). The reverse charge mechanism can also be applied in this case.
Transaction Type
Domestic = within our country
EU VAT payer = within European Union member states, where the parties are VAT payers
Outside EU = within countries outside the European Union
If the document has no impact on VAT, this field is left blank.
Supply Code: This value is used for the recapitulative statement, which a seller is required to submit when exporting goods abroad. It is filled in when the "Transaction Type" field is set to "EU VAT payer" or "Outside EU". In all other cases, this field is left blank.
Supply of Goods
Supply of Services
Business Assets
Means of Transport
Triangular Trade
Exempt
Reverse Charge
Reverse Charge – User Selection
Other
Unspecified
Mini One Stop Shop (Mini One Stop Shop)
This supply code can be set in individual posting rules.
Country: This field is pre-filled with the code "CZ" = Czech Republic
Is VAT
= Yes, means that items marked this way are included in the VAT Return.
= No, means that items marked this way are not included in the VAT Return. This designation applies to documents that have no impact on VAT.
__________________________________________________________________
How to Pre-configure VAT Line Population
In ABRA Flexi, it is not possible to pre-configure the population of a specific VAT line on an invoice in the same way as, for example, the control statement. However, you can set up posting rules that the application will use to automatically populate VAT lines.
The application populates VAT lines based on the following data:
the supply code entered on the posting rule
whether the customer is a VAT payer or non-payer
whether the customer is domestic or from another country
Based on this information, VAT lines are populated for the entire document.
For this to work, you need to set up posting rules with the correct VAT supply code filled in:
You can then select this posting rule on a specific invoice, or pre-configure it on a document type.