arrow_backFC-27 LOCAL TAX & VAT/GST/DE-VAT-2025-M03-ADVANCECANONICAL: FC-27-DJURISDICTION: DE (§ 18 UStG / AO § 149)
ERiC GATEWAY v39.2 CONNECTED
CERT: DE-SOFT-PSE-2025.pfx
LOCAL STATUTORY TAX 2700-DETAIL • ELSTER USt-VA WORKBENCH
FA FRANKFURT AM MAIN V • STEUER-NR: 045/230/98712
USt-IdNr: DE260543043
FC-27-D March 2025 VAT Advance Return (USt-VA) Filing Detail
Compliance filing package, box-by-box ELSTER reconciliation, and electronic submission audit workbench for Germany. Synthesizes outgoing e-commerce/freight sales invoices with incoming GoBD-sealed vendor vouchers (§ 15 UStG Vorsteuer).
Net Remittance (Kz 83)€1,245,800.00Payable to Bundeskasse
Output VAT (Kz 81)€1,731,000.0019% Base: €9.11M
Input Vorsteuer (Kz 66)€485,200.00§ 15 Abs. 1 Nr. 1 Reclaim
Filing State
PRE-VALIDATED
ERiC Schema VerifiedSTATUTORY FRAMEWORK: § 18 ABS. 1 USTG • BUNDESFINANZMINISTERIUM FORM 2025CYCLE: M03 / 2025
encryptedELSTER ERiC Telemetry Dock
NODE ACTIVE
vpn_key
Protocol Certificate:
DE-SOFT-PSE-2025.pfx (GoBD Sealed)
schedule
Official Deadline:
10.04.2025 23:59:59 CET (DFrV)
account_balance_wallet
Payment Rail:
SEPA Direct Debit Mandate (Armed)
fingerprint
Audit Latch Hash:
0x9b72e8..c41a (SHA-256 Verified)
lock
Bundeskasse Escrow Allocation Verified€1,245,800.00 isolated in Bundesbank Sub-Account DE50 (FC-23 synced)
Kz 81 • 19% Taxable BaseUStG § 12 (1)
€9,110,526.32
trending_upOutput VAT: €1,731,000.00 • 42,800 Invoices
Kz 66 • Vorsteuer BaseUStG § 15 (1)
€2,553,684.21
call_receivedInput VAT Reclaimed: €485,200.00 • 1,420 Vouchers
Kz 83 • Net RemittancePayable Due
€1,245,800.00
account_balancePayable to Bundeskasse • Due 10th April
GoBD Reclaim Compliance100.0% Audited
100.0%
verified1,420 of 1,420 Vouchers Electronically Sealed
Official German USt-VA Kennziffer Reconciliation Schedule
Direct statutory mapping to Bundesfinanzministerium XML Schema (USt-VA 2025)
| Kennziffer | Compliance Description (ELSTER Voranmeldung) | Taxable Base (Bemessung) | Tax Amount (Steuer) |
|---|---|---|---|
| Kz 81 | Steuerpflichtige Umsätze zum Steuersatz von 19% Standard rate logistics, domestic platform commissions, services | €9,110,526.32 | €1,731,000.00 |
| Kz 86 | Steuerpflichtige Umsätze zum Steuersatz von 7% Reduced rate food, printed matter, selected local transport items | €0.00 | €0.00 |
| Kz 41 | Innergemeinschaftliche Lieferungen steuerfrei (§ 4 Nr. 1b UStG) Intra-community cross-border B2B supplies (VIES validated) | €1,450,000.00 | €0.00 |
| Kz 66 | Vorsteuerbeträge aus Rechnungen anderer Unternehmer § 15 Abs. 1 Nr. 1 UStG • Cloud infra, freight hub leasing, carrier bills | €2,553,684.21 | -€485,200.00 |
| Kz 67 | Vorsteuer aus innergemeinschaftlichem Erwerb von Gegenständen § 15 Abs. 1 Nr. 3 UStG • Hardware routers & data centre modules (NL/FR) | €763,157.89 | -€145,000.00 |
| Kz 89 | Steuerpflichtige innergemeinschaftliche Erwerbe zum Steuersatz von 19% UStG § 1a • Concurrent self-assessed acquisition tax (balanced by Kz 67) | €763,157.89 | +€145,000.00 |
| Kz 83 | Verbleibende Umsatzsteuer-Vorauszahlung / Verbleibender Überschuss Final Net Balance payable to Bundeskasse Frankfurt am Main | Net Balance | €1,245,800.00 |
check_circleAll tax calculations strictly verified against AO § 149 and § 18 Abs. 1 UStG.ELSTER XML Schema ID: 2025-DE-USTVA-V1
verified_user
SEAL: AUDITED
GoBD Electronic Invoicing & Pre-Validation Protocol
ZUGFeRD 2.1 / Factur-X XML Compliance & European VIES Tax ID Verification Engine
ZUGFeRD 2.1 Profiles
1,420 / 1,420
100% incoming supplier invoices validated against EN 16931 schema.
EU VIES Validation
384 Cross-Border
Automated batch ping to EU Commission VIES API; all VAT IDs confirmed valid.
Unveränderbarkeit (GoBD)
WORM Latch OK
Immutable storage latch recorded in country audit log with timestamp.
Sample Sealed Input Records (§ 15 Abs. 1 UStG Vorsteuer Batch DE-2025-03)
receipt_longVOUCHER-DE-2025-88412Deutsche Bahn Infra GmbH
Net: €45,000.00Vorsteuer: €8,550.00ZUGFeRD COMFORT
receipt_longVOUCHER-DE-2025-88413Equinix Frankfurt FR5 RZ
Net: €120,000.00Vorsteuer: €22,800.00ZUGFeRD EXTENDED
receipt_longVOUCHER-DE-2025-88414Lufthansa Cargo AG Logistics
Net: €380,000.00Vorsteuer: €72,200.00Factur-X 1.0
Compliance Compliance & Remittance Mandate
gavelCompliance Signatoryverified
eIDAS Advanced Valid
HW
Dr. Hans Weber
CFO Germany & Chief Compliance Officer (DE)
SmartCard ID: D-TRUST-HW-2024-91PIN Authorization: LATCHED
SEPA Direct Debit Details (Finanzamt)
Mandate Reference:DE-FA-FRANKFURT-9982-M
Creditor Identifier:DE98ZZZ00000012345 (Bundeskasse)
Disbursement Bank:Deutsche Bundesbank (Filiale FFM)
Company IBAN:DE50 1000 0000 0019 3847 11
Direct Debit Scheduled:10.04.2025 08:00 CET
account_balance
Liquidity Allocation Ringfenced in FC-23
The full sum of €1,245,800.00 EUR is locked in local sub-ledger reserve account #1780 to prevent overdraft or failure of Bundeskasse direct settlement.
Upward Governance Bridges & Cross-Links
Global Consolidation & General Ledger Mapping (SKR 04)
trending_up
FC-04 Local Country Revenue
Source of § 1 Output Tax (42,800 invoices)
receipt_long
FC-21 Operating Expenses
Source of § 15 Input Vorsteuer (1,420 vouchers)
SKR04 #1776 (USt 19%):Cr €1,731,000.00
SKR04 #1406 (Abziehbare Vorsteuer):Dr €485,200.00
SKR04 #1780 (USt-Vorauszahlung 1/11):Dr €1,245,800.00 (Balanced)