From 0b23aa10d654167561a8dedd7057565976e3ef3c Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Thu, 7 May 2020 00:14:44 +0200 Subject: [PATCH] work on returnables --- .../receipt-case-definitions.md | 28 +++++++++++++++++++ 1 file changed, 28 insertions(+) create mode 100644 doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md diff --git a/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md b/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md new file mode 100644 index 00000000..d6ac7108 --- /dev/null +++ b/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md @@ -0,0 +1,28 @@ +## Receipt Case Definitions + +This chapter expands on the definitions of Receipt Cases covered in Chapter ["Receipt Case Definitions"](../../general/receipt-case-definitions/receipt-case-definitions.md) of the General Part, with country specific information applicable to the German market. + +### Voucher (Service/Product) + +### Returnable + +Income from returnables (DE:Pfand) and their return with settlement of the pledged amount (DE: Pfandrückzahlung) are processes with DSFinV-K requirements. + +#### Income from returnables (DE: Pfand) +From a VAT point of view refering to the income from returnables (DE: Pfand), a distinction must be made here as to whether a transport container provided against a separately agreed deposit is a (self-contained) transport aid or merely a so-called goods container. Whereas transport aids basically serve to simplify the transport and storage of goods (e.g. pallets, boxes), goods are enclosed in inner/outer containers which are necessary for the delivery of the goods to the end consumer (e.g. bottles). + +From the point of view of turnover tax, the provision of transport aids against a deposit represents an independent delivery which is subject to the general tax rate according to § 12 Abs. 1 UStG (currently 7%). + +In contrast, the encirclement of goods, as a so-called dependent secondary service, shares the fate of the actual main service/product. (e.g. delivery of milk 7% VAT - deposit on milk bottle also 7% VAT). + +For transport aids please use the charge item case (`ftChargeItemCase`): `0x4445000000000022`. + +For goods containers please use one of the following charge item cases depending on the VAT rate of the actual main service/product: `0x4445000000000021`, `0x4445000000000022`, `0x4445000000000023`, `0x4445000000000024`, `0x4445000000000025`, `0x4445000000000026` or `0x4445000000000027`. + +#### Return with settlement of the pledged amount (DE: Pfandrückzahlung) + +Analogue to the income from returnables. + +For transport aids please use the charge item case (`ftChargeItemCase`): `0x444500000000002A` with negative amount. + +For goods containers please use one of the following charge item cases with negative amount depending on the VAT rate of the actual main service/product the covered: `0x4445000000000029`, `0x444500000000002A`, `0x444500000000002B`, `0x444500000000002C`, `0x444500000000002D`, `0x444500000000002E` or `0x444500000000002F`.