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If a taxpayer wants to make further statements or deviating statements from those in the tax return, or if any further facts have to be clarified, a 1 has to be entered in field 23 of the VAT@GTC form. Moreover, these additional explanations have to be stated on a separate form. Please fill out the free description field in the VAT@GTC.
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The user has two options to create a special prepayment, these are shown below. |
Manual filling of the special prepayment
The amount can be entered manually in line 24 of the VAT@GTC form. This can be done, for example, if the previous year has not yet been created in the VAT@GTC.
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A manual entry requires a meaningful comment. If the entry is confirmed by the [Plus sign 
], the amount to be paid to the tax office will be calculated automatically. Please mind selecting the shortest reporting period in the form. If [Quarter] is selected, the VAT@GTC sets the amount to be paid to 0. - €, regardless of the total.
Automatic calculation by the VAT@GTC
The form can be filled automatically by clicking the [Import SVZ values] button. The following will happen in the background:
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- If the company is a quarterly payer, the payment is automatically 0. - €
- If the total of the tax payable/refunds results in a refund, the payment is 0. - €
- If the company did not hold the full 12 months, the system increases the existing amounts to the sum for the entire year and divides it by 11 for a monthly payer
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If the SPP period is a productive period, all data is also transferred from productive periods. If the SPP period is a test period, only data from any existing test periods is imported. |
Overview special prepayment
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