Tax Report
II. ASSESSMENT OF TAX DUE (output tax)
2
None
049 - base 3%
049
9
194 - base exempt
194
10
711 - base 17%
711
6
713 - base 14%
713
7
715 - base 8%
715
8
065 - Importation of goods – base
6
196 - for non-business purposes: base exempt
196
12
721 - for business purposes: base 17%
721
3
723 - for business purposes: base 14%
723
4
725 - for business purposes: base 8%
725
5
731 - for non-business purposes: base 17%
731
8
733 - for non-business purposes: base 14%
733
9
735 - for non-business purposes: base 8%
735
10
059 - for business purposes: base 3%
059
6
063 - for non-business purposes: base 3%
063
11
195 - for business purposes: base exempt
195
7
152 - Acquisitions, in the context of triangular transactions – base
152
5
409 - Supply of services for which the customer is liable for the payment of VAT – base
8
436 - base
1
431 - not exempt within the territory: base 3%
431
9
435 - exempt within the territory: exempt
435
2
741 - not exempt within the territory: base 17%
741
6
743 - not exempt within the territory: base 14%
743
7
745 - not exempt within the territory: base 8%
745
8
463 - base
3
441 - not established or residing within the Community: base 3%
441
9
445 - not established or residing within the Community: exempt
445
10
751 - not established or residing within the Community: base 17%
751
6
753 - not established or residing within the Community: base 14%
753
7
755 - not established or residing within the Community: base 8%
755
8
765 - base
4
761 - suppliers established within the territory: base 17%
761
1
I. ASSESSMENT OF TAXABLE TURNOVER
1
None
012 - Overall turnover
1
LUTAX_454 + LUTAX_455 + LUTAX_456
454 - Total Sales / Receipts
LUTAX_454
LUTAX_471 + LUTAX_472
471 - Telecommunications services, radio and television broadcasting services...
471
LUTAX_471
472 - Other sales / receipts
LUTAX_472
LUTAX_021 + LUTAX_037 - LUTAX_456
455 - Application of goods for non-business use and for business purposes
455
LUTAX_455
456 - Non-business use of goods and supply of services free of charge
456
LUTAX_456
021 - Exemptions and deductible amounts
2
LUTAX_021
014 - Exports
014
2
015 - Other exemptions
015
3
016 - Other exemptions
016
4
017 - Manufactured tobacco whose VAT was collected at the source or at the exit of the tax...
017
5
423 - not exempt in the MS where the customer is liable for payment of VAT
423
7
424 - exempt in the MS where the customer is identified
424
8
226 - Supplies carried out within the scope of the special arrangement of art. 56sexies
226
9
019 - Supplies other than referred to in 018 and 423 or 424
019
10
419 - Inland supplies for which the customer is liable for the payment of VAT
419
11
022 - Taxable turnover
3
LUTAX_022
LUTAX_037
037 - Breakdown of taxable turnover – base
1
LUTAX_037
031 - base 3%
031
9
033 - base 0%
033
10
LUTAX_033
701 - base 17%
701
6
703 - base 14%
703
7
705 - base 8%
705
8
IV. TAX TO BE PAID OR TO BE RECLAIMED
4
None
105 - Exceeding amount
3
LUTAX_103 - LUTAX_102
103 - Total tax due
1
LUTAX_103
LUTAX_702+LUTAX_704+LUTAX_706+LUTAX_040+LUTAX_712+LUTAX_714+LUTAX_716+LUTAX_054+LUTAX_722+LUTAX_724+LUTAX_726+LUTAX_068+LUTAX_732+LUTAX_734+LUTAX_736+LUTAX_073+LUTAX_742+LUTAX_744+LUTAX_746+LUTAX_432+LUTAX_752+LUTAX_754+LUTAX_756+LUTAX_442+LUTAX_762+LUTAX_764+LUTAX_227
767 - Supply of goods for which the purchaser is liable for the payment of VAT - base
10
763 - base 8%
763
1
768 - Supply of goods for which the purchaser is liable for the payment of VAT - tax
11
764 - tax 8%
764
1
LUTAX_764
227 - Special arrangement for tax suspension: adjustment
227
12
LUTAX_227
076 - Total tax due
13
LUTAX_103
046 - Breakdown of taxable turnover – tax
2
040 - tax 3%
040
9
LUTAX_040
702 - tax 17%
702
6
LUTAX_702
704 - tax 14%
704
7
LUTAX_704
706 - tax 8%
706
8
LUTAX_706
054 - tax 3%
054
8
LUTAX_054
712 - tax 17%
712
5
LUTAX_712
714 - tax 14%
714
6
LUTAX_714
716 - tax 8%
716
7
LUTAX_716
407 - Importation of goods – tax
7
724 - for business purposes: tax 14%
724
2
LUTAX_724
726 - for business purposes: tax 8%
726
3
LUTAX_726
732 - for non-business purposes: tax 17%
732
5
LUTAX_732
734 - for non-business purposes: tax 14%
734
6
LUTAX_734
736 - for non-business purposes: tax 8%
736
7
LUTAX_736
068 - for business purposes: tax 3%
068
4
LUTAX_068
073 - for non-business purposes: tax 3%
073
8
LUTAX_073
722 - for business purposes: tax 17%
722
1
LUTAX_722
410 - Supply of services for which the customer is liable for the payment of VAT – tax
9
462 - tax
1
432 - not exempt within the territory: tax 3%
432
8
LUTAX_432
742 - not exempt within the territory: tax 17%
742
5
LUTAX_742
744 - not exempt within the territory: tax 14%
744
6
LUTAX_744
746 - not exempt within the territory: tax 8%
746
7
LUTAX_746
464 - tax
2
442 - not established or residing within the Community: tax 3%
442
8
LUTAX_442
752 - not established or residing within the Community: tax 17%
752
5
LUTAX_752
754 - not established or residing within the Community: tax 14%
754
6
LUTAX_754
756 - not established or residing within the Community: tax 8%
756
7
LUTAX_756
766 - tax
3
762 - suppliers established within the territory: tax 17%
762
2
LUTAX_762
104 - Total input tax deductible
2
LUTAX_102
III. ASSESSMENT OF DEDUCTIBLE TAX (input tax)
3
None
093 - Total input tax
1
097 - Total input tax non-deductible
2
094 - relating to transactions which are exempt pursuant to articles 44 and 56quater
1
LUTAX_094
095 - where the deductible proportion determined in accordance to article 50 is applied
2
LUTAX_095
102 - Total input tax deductible
3
LUTAX_102
LUTAX_458+LUTAX_459+LUTAX_460+LUTAX_090+LUTAX_461+LUTAX_092+LUTAX_228+LUTAX_094+LUTAX_095
090 - Due in respect of the application of goods for business purposes
090
4
LUTAX_090
092 - Paid as joint and several guarantee
092
6
LUTAX_092
228 - Adjusted tax - special arrangement for tax suspension
228
7
LUTAX_228
458 - Invoiced by other taxable persons for goods or services supplied
458
1
LUTAX_458
459 - Due in respect of intra-Community acquisitions of goods
459
2
LUTAX_459
460 - Due or paid in respect of importation of goods
460
3
LUTAX_460
461 - Due under the reverse charge (see points II.E and F)
461
5
LUTAX_461