Tax payments and refunds
Record VAT and trade tax paid or refunded, keep the tax liabilities from returns and assessments, and provide the trade tax prepayments for the return.
Under Tax payments & refunds you record what you have paid to the tax office or the municipality, or received back from them, without having to know any accounts. Kontelio posts the movement itself. You also keep the tax liabilities from returns and tax assessments here.
Record a payment or refund
- Click + Record tax movement.
- Choose whether you paid or received a refund, then the tax, for example VAT (Umsatzsteuer) or Trade tax (Gewerbesteuer).
- Choose the kind, for example Prepayment (Vorauszahlung), and the period.
- Enter amount, date and bank account. If you like, link the movement to a bank transaction right away.
- Check the summary and click Confirm entry.
With Save as draft the movement stays a draft. A posted movement is not deleted but cancelled with Reverse movement.
Tax liabilities
The section Tax obligations shows what is owed or expected according to a return or a tax assessment. With + Obligation you record, for example, the prepayments from the municipality's trade tax assessment. When recording a payment you choose the liability it settles; the liability then shows what is still open. The due dates appear under Deadlines and obligations.
Trade tax prepayments
Trade tax belongs to a trade activity. For Trade tax (Gewerbesteuer) you therefore choose the activity of type trade in the field Business activity. If there is only one, Kontelio fills it in.
The step Prepayments of the Trade tax return reads the posted movements of kind Prepayment (Vorauszahlung) of that activity and assigns them to the quarter of their period (without a period, to the quarter of the payment date). Refunds (Refund (Erstattung)) are shown separately in the return; they do not reduce the prepayments.
Good to know
- Prepayments you used to enter in the activity settings have been taken over as tax liabilities. Record the actual payments here so that they appear in the trade tax return.
- The VAT prepayments of the annual return come from the finalised VAT returns, not from the payments recorded here.