Who creates, checks and files a return
In ZepDesk the Tax and Administration roles of the company concerned may create and check filings; accounting only prepares the entries. The tax decisions are yours.
- ZepDeskcreates the filing from the entries, fills in the official code numbers, shows the entries behind each code number and checks for inconsistencies.
- You or your tax firmTax or Administration roleapprove each filing with a second factor. If two people are authorised, both are needed by default.
- ZeptronITdata transmitter, § 87d AOtransmits on your behalf and stores the log with the transfer ticket.
- Tax officereceives the filing through ELSTER.
Every tax type in ZepDesk
What ZepDesk does for each tax and filing, which file it produces and who files it. A file for upload to Mein ELSTER exists only for the advance VAT return.
| Tax or filing | What ZepDesk does | File | Filing |
|---|---|---|---|
| VAT advance return§ 18 Abs. 1 UStG | calculates each month or quarter from the bookings, shows the bookings behind every figure and corrects under § 153 AO | checked record and a file for upload to Mein ELSTER | under the mandate after your approval, where the mandate covers the filing |
| Permanent filing extension and special prepayment§ 18 Abs. 6 UStG, §§ 46 bis 48 UStDV | prepares the application with the special prepayment; the VAT return dates move by one month | checked record | under the mandate after your approval, where the mandate covers the filing |
| Annual VAT return§ 18 Abs. 3 UStG | summarises the year and credits the advance payments made | checked record | under the mandate after your approval, where the mandate covers the filing |
| EC sales list§ 18a UStG | reports supplies and services to businesses in the EU; ZepDesk first checks each customer's VAT ID via VIES | checked record | under the mandate after your approval, where the mandate covers the filing |
| One-Stop-Shop (OSS)§ 18j UStG | groups distance sales to consumers in the EU by member state and quarter and checks the delivery threshold | XML for the Federal Central Tax Office | you, with the Federal Central Tax Office |
| Wage tax return§ 41a EStG | is built by the payroll plugin from the closed payslips | checked record | under the mandate after your approval, where the mandate covers the filing |
| Cash-basis profit statement (Anlage EÜR)§ 4 Abs. 3 EStG | determines profit as income minus expenses, in the lines of the official form | checked record | under the mandate after your approval, where the mandate covers the filing |
| Corporate tax return§ 31 KStG | calculates from the annual accounts, with hidden profit distributions, loss carryback and the determination of the contribution account | checked record | under the mandate after your approval, where the mandate covers the filing |
| Trade tax return§ 14a GewStG | calculates add-backs, deductions and the tax base amount; advance payments have no return, their dates are in the deadline list | checked record | under the mandate after your approval, where the mandate covers the filing |
| Partnership income determination§ 180 AO | allocates the partnership's profit to the partners, special remuneration first, with schedules FB and FE | checked record | under the mandate after your approval, where the mandate covers the filing |
| Withholding tax return on distributions§ 44 EStG | is built per profit distribution resolution, with solidarity surcharge and the § 45a EStG certificate for the shareholders | checked record | under the mandate after your approval, where the mandate covers the filing |
| E-balance sheet§ 5b EStG | lays out balance sheet and P&L in the tax authority's taxonomy | file checked against the schema, always for the calendar year | ZepDesk, to ELSTER after your approval |
| Tax contribution account§ 27 KStG | records additions and repayments of contributions per year, with opening and closing balance | part of the corporate tax return | with the corporate tax return |
| Loss carryforward and carryback§ 10d EStG, § 8c KStG | keeps the loss carryforward with minimum taxation and warns when share transfers within five years put it at risk | basis of the annual return | with the annual return |
| Property taxGrStG | keeps real property with assessed value, base rate and municipal multiplier from the notice and calculates the annual amount and quarterly instalments | none; ZepDesk does not prepare the property value declaration | no filing, paid as assessed |
| Real estate transfer taxGrEStG | calculates each acquisition with the state's rate on the date, rounded down to whole euros, and shows the treatment in the accounts | none; there is no ELSTER route for it | notification by the notary, in special cases in writing by you |
| Tax preview | estimates corporate and trade tax, for owners also income tax, on the profit so far or projected to the full year | none, it is for liquidity planning | no filing |
Which filings your mandate covers is stated in the mandate itself. The Tax and Administration roles of the company may create and approve them.
Official code numbers, checked before filing
For each period, the code numbers of the advance return appear side by side with their origin and the result of the check.
Correction of a filed advance return under § 153 AO; the original is kept with its log.
Additionally for corporations
ZepDesk calculates the corporate income tax and trade tax returns from the annual accounts and checks them against the official validation rules; they are filed under the mandate after your approval, where the mandate covers them. Advance payments of both taxes appear with their due date in the deadline list.
VAT group: one advance return for the group
If companies form a fiscal unity for VAT (Organschaft), only the controlling company files an advance return, for the whole group (Organkreis). ZepDesk compiles it at the controlling company across all tiers, removes the transactions between the companies and blocks each controlled company's own advance return. Both depend on the type of fiscal unity with its start and end.
Advance return of the VAT groupQuestions about tax filings
Do I have to store an ELSTER certificate in ZepDesk?
No. ZeptronIT transmits on your behalf as a data transmitter (§ 87d AO); which filings is stated in the mandate itself, and you approve each filing beforehand.
Who may create and approve filings?
The Tax and Administration roles of the company concerned, including your tax firm with the Tax role. A role in another company does not count. What each role sees is described under Roles and collaboration.
What happens with a correction?
For the advance return you create a corrected filing; the original is retained with a log. Nothing is overwritten.
The deadline cycle that ZepDesk keeps track of.
The advance return is created from your entries and checked before filing. Switch the permanent filing extension on and off.
- UStVA January10.02.
- UStVA February10.03.
- UStVA March10.04.
- Annual return31.07.
With the permanent filing extension, the dates shift by one month, and ZepDesk factors that in.
Check your first advance return.
Choose the period, check the code numbers and their origin, with your own entries.