BOOKING OF THE ACTUAL TAX

Since the tax on goods and services sold exceeds tax on goods and services paid by 531,50, this amount would be paid out to the Finanzamt.

 

Ignore the currency type CHF for this example, and concentrate only on the placement in Haben or Soll.

 

0) EDV Anlage                              1.000

an 2) Kassa                                   1.000

 

 

2) VST für innergemeinschaftlichen Erwerb   200

an 3) UST für innergemeinschaftlichen Erwerb    200

 

 

0) EDV Anlage                            1.000

2) EUSt                                    200

an 2) Kassa                                   1.200

..Die EUSt wird an der Grenze bar bezahlt.