VAT declaration is submitted by the 20th of the month that follows the taxable period.
A new VAT declaration (KMD) can be added with the ‘Add VAT declaration’ button. Then, you need to select the VAT declaration period and click on ‘Load data’.
A prepared VAT declaration opens. It is only prepared if the confirmed entries were made for respective accounts in the system during the selected period.
The user can review the VAT declaration and correct it if necessary. Then, click on the ‘Save’ button.
The window that opens has four tabs: VAT Declaration, VAT Declaration (INF), VAT Declaration Base Entries and VAT Declaration Entries.
VAT Declarationtab displays the declaration that will be sent to the Tax and Customs Board.
VAT Declaration (INF)tab displays sales invoices and purchase invoices that are forwarded with the Tax and Customs Board declaration. If you have determined in the Settings module that VAT declaration INF only records invoices, which exceed the 1,000 euro limit (Settings > General settings > Program settings > Include all VAT invoices under KMD INF (ignore the 1,000 euro limit) > No), then this tab only displays invoices of a buyer/supplier that exceed the limit of 1,000 euros. If the 1,000 euro limit is exceeded as a total of several invoices, then all these invoices are displayed here. (The 1,000 euro limit is calculated based on sums without added VAT.)
If you have selected ‘Include all VAT invoices under KMD INF (Ignore the 1,000 euro limit > Yes) in the Settings module, then the VAT declaration displays all purchase and sales invoices of the respective month and is forwarded to the Tax and Customs Board, regardless of their amount exceeding the 1,000 euro limit or not.
The displayed purchase and sales invoices list displays the buyer, turnover date, invoice date, invoice number and gross sum. Respective invoices can be opened by clicking on the number of the invoice.
A more precise information about entries used for creating VAT declaration can be seen in section VAT Declaration Base Entries. Each VAT declaration item specifies entries used for calculations of the respective item.
VAT Declaration Entriestab allows viewing the entry created by a VAT declaration after approving the VAT declaration. VAT declaration entry is created according to the balance on the last day of the respective month.
The confirmed VAT declarations window displays buttons: ‘Send to Tax and Customs Board’, ‘Download file’, ‘Void entry’ and ‘Back to list’.
If sending declarations to Tax and Customs Board straight through e-Financials is disrupted for any reason, then the declaration file can be downloaded; it should then be saved on a computer so it can be uploaded to e-Tax.
NB! Forwarding a declaration via e-Financials does not mean that the declaration has been submitted to the Tax and Customs Board! The declaration uploaded to the Tax and Customs Board must be confirmed separately in their online environment!
The VAT declaration in the declarations list displays declarations in temporal sequence. The same window displays the date of declaration, the date of forwarding to the Tax and Customs Board and the status. Under the status, there is an indication whether sending the declaration to the Tax and Customs Board has been successful or there has been a disruption.
One of the error messages when sending a declaration to the Tax and Customs Board online environment is: The owner of the secure server used for submitting your declaration has no authorization to forward VAT declarations via ‘Sending data through machine-to-machine interface’.
If you receive this error message, you should verify on the Tax and Customs Board website that you have authorized the Center of Registers and Information Systems to forward data via machine-to-machine interface.
In order to authorize the Center of Registers and Information Systems to forward data, you should log onto the Tax and Customs Board website and go to Contract and settings > Managing authorizations > Add a new person. There, you need to fill in the field ‘Business registry code’, which is 70000310; in the authorization type field, you should select ‘Forwarding data via machine-to-machine interface’; in the authorization start date field, add today’s date and save. If you could forward your declaration to the Tax and Customs Board environment the previous month, you should verify whether an end date has been added to the Center of Registers and Information Systems authorization; if necessary, add the authorization again.
If “administration of Powers” is not available for the member of the board, he/she must first enter the e-Tax Board/e-Customs as a private customer.