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.