Reports for the Tax Authorities
Advance Return for Tax on Sales/Purchases
Since January 1st 1993, every company has to list tax-exempt export deliveries and tax-exempt EU-internal deliveries separately. They must also specify the base value of the goods on which the acquisition within the EU was taxed in the reporting period. As before, the advance return for tax on sales/purchases is created from FI documents. The necessary information is taken from tax codes set up specifically for these business transactions.
EC Sales List
The EC sales lists form the basis of the information supplied by domestic tax authorities to other member states.
Since January 1st 1993, every organization has to send an EC sales list to the relevant tax authorities, providing information on the tax-exempt deliveries of goods within the European Union and goods movements to registered organizations made in the reporting period. You create the EC sales list using the RFASLM00 program.