VAT-Report

VAT advance return and EC Sales List directly from Dolibarr

This module automatically generates proposals for the German VAT advance return (Umsatzsteuervoranmeldung / UStVA) and the EC Sales List (Zusammenfassende Meldung / ZM) from posted double-entry bookkeeping data. All form fields are displayed with line and chapter references matching the ELSTER online form, so that values can be transferred directly into the ELSTER portal. The German standard charts of accounts SKR03 and SKR04 are supported with pre-configured default mappings that can be customized as needed.

Transparent calculation with drill-down

Every calculated value can be broken down into its individual line items with a single click: from the form field through the individual bookkeeping entries down to the source documents (invoices). This allows the composition of every amount to be fully traced and verified. Additionally, the module performs automatic plausibility checks — for example, detecting tax without a tax base, missing input VAT on intra-community acquisitions, or unmapped accounts in the revenue range.

Reverse charge and cash-based taxation

Intra-community acquisitions (igE) and services under §13b are automatically classified from the invoice context — based on the supplier’s country and product type. No manual mapping of individual accounts is required. For companies using cash-based taxation (Ist-Versteuerung), the VAT-not-due accounts (e.g. 1766, 1771) are automatically taken into account and the missing tax base is derived from them.

EC Sales List with VAT ID validation

The EC Sales List aggregates all intra-community transactions by the recipient’s VAT ID and distinguishes between goods deliveries, other services, and triangular transactions. VAT identification numbers can be validated individually or in bulk directly from the overview via the EU VIES service — with immediate display of the validation status. For submission, a CSV export in the ELSTER format (v3.0) is available, which can be uploaded directly in the ELSTER portal.

Flexible period configuration

UStVA and EC Sales List can be generated independently on a monthly or quarterly basis. Optionally, the point of tax date (Leistungsdatum) can be used instead of the invoice date for period assignment — recommended for correct allocation when service and invoice dates differ.

Important notice

The module generates automatic proposals that should be reviewed before every submission. It cannot replace professional tax advice, especially in complex situations.