From 0b23aa10d654167561a8dedd7057565976e3ef3c Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Thu, 7 May 2020 00:14:44 +0200 Subject: [PATCH 01/10] 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`. From 22732b9edcd90f7a9e5827b8f5d9da2d4295c37c Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Thu, 7 May 2020 00:17:56 +0200 Subject: [PATCH 02/10] fix typos for returnables --- .../receipt-case-definitions/receipt-case-definitions.md | 4 ++-- 1 file changed, 2 insertions(+), 2 deletions(-) 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 index d6ac7108..dc0d5879 100644 --- a/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md +++ b/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md @@ -11,7 +11,7 @@ Income from returnables (DE:Pfand) and their return with settlement of the pledg #### 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%). +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% VAT). 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). @@ -25,4 +25,4 @@ 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`. +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 that was covered: `0x4445000000000029`, `0x444500000000002A`, `0x444500000000002B`, `0x444500000000002C`, `0x444500000000002D`, `0x444500000000002E` or `0x444500000000002F`. From 00837a74a3fabeb8c5dcb123897143d663c1f6be Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Mon, 11 May 2020 15:55:11 +0200 Subject: [PATCH 03/10] improve returnables for DE as suggested by AKO --- .../receipt-case-definitions.md | 15 ++++++++++----- 1 file changed, 10 insertions(+), 5 deletions(-) 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 index dc0d5879..438a39a4 100644 --- a/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md +++ b/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md @@ -9,20 +9,25 @@ This chapter expands on the definitions of Receipt Cases covered in Chapter ["Re 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) + +In the current version (2.1) of the [DSFinV-K documentation] one can find following description regarding returnables: + 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% VAT). 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`. +However, this might not cover all cases. For more details, please see also for example the document [Umsatzsteuerrechtliche Behandlung der Hin- und Rückgabe von Transportbehältnissen](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2013-11-05-hin-und-rueckgabe-von-transportbehaeltnissen.pdf?__blob=publicationFile&v=2) published by the BSI. + +With fiskaltrust you can use the charge item case (`ftChargeItemCase`): `0x4445000000000022` for transport aids (if its not "not taxable": `0x4445000000000025` or "free of tax": `0x4445000000000026`). -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`. +For goods containers - depending on the VAT rate you need - you can use one of the following `ftChargeItemCase`: `0x4445000000000021`, `0x4445000000000022`, `0x4445000000000023`, `0x4445000000000024`, `0x4445000000000025`, `0x4445000000000026` or `0x4445000000000027`. #### Return with settlement of the pledged amount (DE: Pfandrückzahlung) -Analogue to the income from returnables. +Analogue to the income from returnables (or non-cash loans) with reversed signs. -For transport aids please use the charge item case (`ftChargeItemCase`): `0x444500000000002A` with negative amount. +For transport aids you can 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 that was covered: `0x4445000000000029`, `0x444500000000002A`, `0x444500000000002B`, `0x444500000000002C`, `0x444500000000002D`, `0x444500000000002E` or `0x444500000000002F`. +For goods containers - depending on the VAT rate you need - you can use one of the following `ftChargeItemCase`: `0x4445000000000029`, `0x444500000000002A`, `0x444500000000002B`, `0x444500000000002C`, `0x444500000000002D`, `0x444500000000002E` or `0x444500000000002F`. From 13c841ffebba9d13206888cb4e9213238c156d7b Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Mon, 11 May 2020 15:56:53 +0200 Subject: [PATCH 04/10] update chapter title to match services --- .../receipt-case-definitions/receipt-case-definitions.md | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) 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 index 438a39a4..439c3f96 100644 --- a/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md +++ b/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md @@ -2,7 +2,7 @@ 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) +### Voucher (goods/services) ### Returnable From 50fcc3bada9085eb73bdeca4c52e2b23553ba705 Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Mon, 11 May 2020 15:59:42 +0200 Subject: [PATCH 05/10] fix link --- .../receipt-case-definitions/receipt-case-definitions.md | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) 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 index 439c3f96..cfab758a 100644 --- a/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md +++ b/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md @@ -10,7 +10,7 @@ Income from returnables (DE:Pfand) and their return with settlement of the pledg #### Income from returnables (DE: Pfand) -In the current version (2.1) of the [DSFinV-K documentation] one can find following description regarding returnables: +In the current version (2.1) of the [DSFinV-K specification](https://www.bzst.de/DE/Unternehmen/Aussenpruefungen/DigitaleSchnittstelleFinV/digitaleschnittstellefinv_node.html) one can find following description regarding returnables: 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 0110a0957b948f21e11c239e6820f8762a2f1360 Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Wed, 10 Jun 2020 16:30:30 +0200 Subject: [PATCH 06/10] split DE returnables into separate file --- .../receipt-case-definitions.md | 30 ------------------- .../receipt-case-definitions/returnables.md | 27 +++++++++++++++++ 2 files changed, 27 insertions(+), 30 deletions(-) create mode 100644 doc/appendix-de-kassensichv/receipt-case-definitions/returnables.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 index cfab758a..dab37c06 100644 --- a/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md +++ b/doc/appendix-de-kassensichv/receipt-case-definitions/receipt-case-definitions.md @@ -1,33 +1,3 @@ ## 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 (goods/services) - -### 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) - -In the current version (2.1) of the [DSFinV-K specification](https://www.bzst.de/DE/Unternehmen/Aussenpruefungen/DigitaleSchnittstelleFinV/digitaleschnittstellefinv_node.html) one can find following description regarding returnables: - -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% VAT). - -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). - -However, this might not cover all cases. For more details, please see also for example the document [Umsatzsteuerrechtliche Behandlung der Hin- und Rückgabe von Transportbehältnissen](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2013-11-05-hin-und-rueckgabe-von-transportbehaeltnissen.pdf?__blob=publicationFile&v=2) published by the BSI. - -With fiskaltrust you can use the charge item case (`ftChargeItemCase`): `0x4445000000000022` for transport aids (if its not "not taxable": `0x4445000000000025` or "free of tax": `0x4445000000000026`). - -For goods containers - depending on the VAT rate you need - you can use one of the following `ftChargeItemCase`: `0x4445000000000021`, `0x4445000000000022`, `0x4445000000000023`, `0x4445000000000024`, `0x4445000000000025`, `0x4445000000000026` or `0x4445000000000027`. - -#### Return with settlement of the pledged amount (DE: Pfandrückzahlung) - -Analogue to the income from returnables (or non-cash loans) with reversed signs. - -For transport aids you can use the charge item case (`ftChargeItemCase`): `0x444500000000002A` with negative amount. - -For goods containers - depending on the VAT rate you need - you can use one of the following `ftChargeItemCase`: `0x4445000000000029`, `0x444500000000002A`, `0x444500000000002B`, `0x444500000000002C`, `0x444500000000002D`, `0x444500000000002E` or `0x444500000000002F`. diff --git a/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md b/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md new file mode 100644 index 00000000..cc795e45 --- /dev/null +++ b/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md @@ -0,0 +1,27 @@ +### 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) + +In the current version (2.1) of the [DSFinV-K specification](https://www.bzst.de/DE/Unternehmen/Aussenpruefungen/DigitaleSchnittstelleFinV/digitaleschnittstellefinv_node.html) one can find following description regarding returnables: + +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% VAT). + +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). + +However, this might not cover all cases. For more details, please see also for example the document [Umsatzsteuerrechtliche Behandlung der Hin- und Rückgabe von Transportbehältnissen](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2013-11-05-hin-und-rueckgabe-von-transportbehaeltnissen.pdf?__blob=publicationFile&v=2) published by the BSI. + +With fiskaltrust you can use the charge item case (`ftChargeItemCase`): `0x4445000000000022` for transport aids (if its not "not taxable": `0x4445000000000025` or "free of tax": `0x4445000000000026`). + +For goods containers - depending on the VAT rate you need - you can use one of the following `ftChargeItemCase`: `0x4445000000000021`, `0x4445000000000022`, `0x4445000000000023`, `0x4445000000000024`, `0x4445000000000025`, `0x4445000000000026` or `0x4445000000000027`. + +#### Return with settlement of the pledged amount (DE: Pfandrückzahlung) + +Analogue to the income from returnables (or non-cash loans) with reversed signs. + +For transport aids you can use the charge item case (`ftChargeItemCase`): `0x444500000000002A` with negative amount. + +For goods containers - depending on the VAT rate you need - you can use one of the following `ftChargeItemCase`: `0x4445000000000029`, `0x444500000000002A`, `0x444500000000002B`, `0x444500000000002C`, `0x444500000000002D`, `0x444500000000002E` or `0x444500000000002F`. From 99031dabd6737897d8d590413f41f91e1dd03ef4 Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Tue, 16 Jun 2020 18:13:15 +0200 Subject: [PATCH 07/10] add examples for DE returnables --- .../examples/returnables.md | 656 ++++++++++++++++++ .../receipt-case-definitions/returnables.md | 15 +- 2 files changed, 663 insertions(+), 8 deletions(-) create mode 100644 doc/appendix-de-kassensichv/examples/returnables.md diff --git a/doc/appendix-de-kassensichv/examples/returnables.md b/doc/appendix-de-kassensichv/examples/returnables.md new file mode 100644 index 00000000..a01e33e9 --- /dev/null +++ b/doc/appendix-de-kassensichv/examples/returnables.md @@ -0,0 +1,656 @@ +## Returnable + +### Income from returnables (DE: Pfand) + +#### Transport aid (income) + +Request: + +```json +{ + "ftCashBoxID": "a489fec1-9f6d-4413-9a28-285a37519d67", + "cbTerminalID": "D", + "cbReceiptReference":"RR223", + "cbReceiptMoment":"2020-06-08T10:00:00.01Z", + "cbChargeItems":[ + { + "Quantity":200.0, + "Description":"Toni Box", + "Amount":3000.00, + "VATRate":19.00, + "ftChargeItemCase":4919338167972135009 + }, + { + "Quantity":1.0, + "Description":"Euro Palette", + "Amount":20.00, + "VATRate":7.00, + // ftChargeItemCase 0x4445000000000022 returnable discounted-1 - 7% VAT + // because of § 12 Abs. 1 UStG (currently 7% VAT) + "ftChargeItemCase":4919338167972134946 + } + ], + "cbPayItems":[ + { + "Quantity":1.0, + "Description":"Cash", + "Amount":3020.00, + "ftPayItemCase":4919338167972134913, + "Moment":"2020-06-08T10:00:00.01Z" + } + ], + "ftReceiptCase":4919338172267102209 +} +``` + +Response: + +```json +{ + "ftCashBoxID": "a489fec1-9f6d-4413-9a28-285a37519d67", + "ftQueueID": "6eb8217e-cc80-4ea2-ab52-ac81ca531ba0", + "ftQueueItemID": "45a489f0-4663-466b-9734-5fc8d0b5a4de", + "ftQueueRow": 68, + "cbTerminalID": "D", + "cbReceiptReference": "RR223", + "ftCashBoxIdentification": "ARC1234", + "ftReceiptIdentification": "ft43#IT60", + "ftReceiptMoment": "2020-06-16T10:58:00.1303103Z", + "ftSignatures": [ + { + "ftSignatureFormat": 3, + "ftSignatureType": 4919338167972134913, + "Caption": "www.fiskaltrust.de", + "Data": "V0;ARC1234;Kassenbeleg-V1;Beleg^3,000.00_20.00_0.00_0.00_0.00^3,020.00:Bar;60;1326;2020-06-16T10:58:12.000Z;2020-06-16T10:58:12.000Z;ecdsa-plain-SHA384;unixTime;Y6QLrsGBeB80wgNVp1EYrMR+vKO/i3RVWZ+P3LYNNejB/Px+i3XA5DJQMgCvj7lKKj8uRaDtGDWRgPxuXc01yokYXSLazsiU8aJhHmnkdPqbUdMakIz5Qc6tmgauJJIX;BFhnDaPRoUxAYUktkUqoaV2l+TVpLdT7wPTRFDkZcHXFS7WZhGsvKh/lT3jEYJLNLD/sjQVg/JrobVU5kue/k2d9sK7dnWPdMgYlr4E4Ff8ziKclzs1u7BuOYJ4jRI65rg==" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134928, + "Caption": "start-transaction-signature", + "Data": "GW1XsCTPQzEIPOvv3fii+rRtv6XnJJreUpBpXh7FgA9PPNYv4yHOSRisxNsUeGMDGU97mjv2ktMzLv7yqF6cHD1F8PS+6xsvtf+ODWGvJkZ7rScNI40BNOtT652pdW5c" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134929, + "Caption": "finish-transaction-payload", + "Data": "QmVsZWdeMywwMDAuMDBfMjAuMDBfMC4wMF8wLjAwXzAuMDBeMywwMjAuMDA6QmFy" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134930, + "Caption": "finish-transaction-signature", + "Data": "Y6QLrsGBeB80wgNVp1EYrMR+vKO/i3RVWZ+P3LYNNejB/Px+i3XA5DJQMgCvj7lKKj8uRaDtGDWRgPxuXc01yokYXSLazsiU8aJhHmnkdPqbUdMakIz5Qc6tmgauJJIX" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134931, + "Caption": "", + "Data": "V0" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134932, + "Caption": "", + "Data": "ARC1234" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134933, + "Caption": "", + "Data": "Kassenbeleg-V1" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134934, + "Caption": "", + "Data": "Beleg^3,000.00_20.00_0.00_0.00_0.00^3,020.00:Bar" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134935, + "Caption": "", + "Data": "60" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134936, + "Caption": "", + "Data": "1326" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134937, + "Caption": "", + "Data": "2020-06-16T10:58:12.000Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134938, + "Caption": "", + "Data": "2020-06-16T10:58:12.000Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134939, + "Caption": "", + "Data": "ecdsa-plain-SHA384" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134940, + "Caption": "", + "Data": "unixTime" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134941, + "Caption": "", + "Data": "Y6QLrsGBeB80wgNVp1EYrMR+vKO/i3RVWZ+P3LYNNejB/Px+i3XA5DJQMgCvj7lKKj8uRaDtGDWRgPxuXc01yokYXSLazsiU8aJhHmnkdPqbUdMakIz5Qc6tmgauJJIX" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134942, + "Caption": "", + "Data": "BFhnDaPRoUxAYUktkUqoaV2l+TVpLdT7wPTRFDkZcHXFS7WZhGsvKh/lT3jEYJLNLD/sjQVg/JrobVU5kue/k2d9sK7dnWPdMgYlr4E4Ff8ziKclzs1u7BuOYJ4jRI65rg==" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134943, + "Caption": "", + "Data": "2020-06-08T10:00:00.010Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 0, + "Caption": "S A N D B O X", + "Data": "6eb8217e-cc80-4ea2-ab52-ac81ca531ba0" + } + ], + "ftState": 4919338167972134912 +} +``` +#### Encirclement of goods (income) + +Request: + +```json +{ + "ftCashBoxID": "a489fec1-9f6d-4413-9a28-285a37519d67", + "cbTerminalID": "D", + "cbReceiptReference":"RR223", + "cbReceiptMoment":"2020-06-08T10:00:00.01Z", + "cbChargeItems":[ + { + "Quantity":1.0, + "Description":"Bergbauern Milch", + "Amount":2.00, + "VATRate":7.00, + "ftChargeItemCase":4919338167972135009 + }, + { + "Quantity":1.0, + "Description":"Pfandflasche", + "Amount":0.40, + "VATRate":7.00, + // ftChargeItemCase 0x4445000000000022 returnable discounted-1 - 7% VAT + // because the milk has also 7% VAT + "ftChargeItemCase":4919338167972134946 + } + ], + "cbPayItems":[ + { + "Quantity":1.0, + "Description":"Cash", + "Amount":2.40, + "ftPayItemCase":4919338167972134913, + "Moment":"2020-06-08T10:00:00.01Z" + } + ], + "ftReceiptCase":4919338172267102209 +} +``` +Response: + +```json +{ + "ftCashBoxID": "a489fec1-9f6d-4413-9a28-285a37519d67", + "ftQueueID": "6eb8217e-cc80-4ea2-ab52-ac81ca531ba0", + "ftQueueItemID": "4cd837b4-b300-4f66-a328-33cebfd2baf7", + "ftQueueRow": 77, + "cbTerminalID": "D", + "cbReceiptReference": "RR223", + "ftCashBoxIdentification": "ARC1234", + "ftReceiptIdentification": "ft4C#IT69", + "ftReceiptMoment": "2020-06-16T15:46:29.9087722Z", + "ftSignatures": [ + { + "ftSignatureFormat": 3, + "ftSignatureType": 4919338167972134913, + "Caption": "www.fiskaltrust.de", + "Data": "V0;ARC1234;Kassenbeleg-V1;Beleg^2.00_0.40_0.00_0.00_0.00^2.40:Bar;69;1396;2020-06-16T15:46:43.000Z;2020-06-16T15:46:44.000Z;ecdsa-plain-SHA384;unixTime;C3zQ/BzbsvWwNFZHvJb/5DgWR6FfJ/3JR/QizLlaVplc+tU0paK7uArqctSLVr1GfA8EL2Jivv5VrvYigI9TUA+SrQapyj6jpt6Asd5lvHbv4u20zh+J0jfSTKxzVrUy;BFhnDaPRoUxAYUktkUqoaV2l+TVpLdT7wPTRFDkZcHXFS7WZhGsvKh/lT3jEYJLNLD/sjQVg/JrobVU5kue/k2d9sK7dnWPdMgYlr4E4Ff8ziKclzs1u7BuOYJ4jRI65rg==" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134928, + "Caption": "start-transaction-signature", + "Data": "C/oB2cKyyjvZpMoQVKeI3biX7vZVLo/Xa4YtAuloHqWz0lLsb3pB0OZYGk7RRXUQZXiRezXl0cuiGmNdF3PaDU54VHOInuAjj6JKz31OuX8FwVQaMv/RTQwjIx5Hgt+z" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134929, + "Caption": "finish-transaction-payload", + "Data": "QmVsZWdeMi4wMF8wLjQwXzAuMDBfMC4wMF8wLjAwXjIuNDA6QmFy" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134930, + "Caption": "finish-transaction-signature", + "Data": "C3zQ/BzbsvWwNFZHvJb/5DgWR6FfJ/3JR/QizLlaVplc+tU0paK7uArqctSLVr1GfA8EL2Jivv5VrvYigI9TUA+SrQapyj6jpt6Asd5lvHbv4u20zh+J0jfSTKxzVrUy" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134931, + "Caption": "", + "Data": "V0" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134932, + "Caption": "", + "Data": "ARC1234" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134933, + "Caption": "", + "Data": "Kassenbeleg-V1" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134934, + "Caption": "", + "Data": "Beleg^2.00_0.40_0.00_0.00_0.00^2.40:Bar" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134935, + "Caption": "", + "Data": "69" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134936, + "Caption": "", + "Data": "1396" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134937, + "Caption": "", + "Data": "2020-06-16T15:46:43.000Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134938, + "Caption": "", + "Data": "2020-06-16T15:46:44.000Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134939, + "Caption": "", + "Data": "ecdsa-plain-SHA384" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134940, + "Caption": "", + "Data": "unixTime" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134941, + "Caption": "", + "Data": "C3zQ/BzbsvWwNFZHvJb/5DgWR6FfJ/3JR/QizLlaVplc+tU0paK7uArqctSLVr1GfA8EL2Jivv5VrvYigI9TUA+SrQapyj6jpt6Asd5lvHbv4u20zh+J0jfSTKxzVrUy" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134942, + "Caption": "", + "Data": "BFhnDaPRoUxAYUktkUqoaV2l+TVpLdT7wPTRFDkZcHXFS7WZhGsvKh/lT3jEYJLNLD/sjQVg/JrobVU5kue/k2d9sK7dnWPdMgYlr4E4Ff8ziKclzs1u7BuOYJ4jRI65rg==" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134943, + "Caption": "", + "Data": "2020-06-08T10:00:00.010Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 0, + "Caption": "S A N D B O X", + "Data": "6eb8217e-cc80-4ea2-ab52-ac81ca531ba0" + } + ], + "ftState": 4919338167972134912 +} +``` +### Return with settlement of the pledged amount (DE: Pfandrückzahlung) + +#### Transport aid (return) + +Request: +```json +{ + "ftCashBoxID": "a489fec1-9f6d-4413-9a28-285a37519d67", + "cbTerminalID": "D", + "cbReceiptReference":"RR223", + "cbReceiptMoment":"2020-06-15T15:52:00.01Z", + "cbChargeItems":[ + { + "Quantity":1.0, + "Description":"Euro Palette", + "Amount":-20.00, + "VATRate":7.00, + // ftChargeItemCase 0x444500000000002A returnable reverse discounted-1 - 7% + // because of § 12 Abs. 1 UStG (currently 7% VAT) + "ftChargeItemCase":4919338167972134954 + } + ], + "cbPayItems":[ + { + "Quantity":1.0, + "Description":"Cash", + "Amount":-20.00, + "ftPayItemCase":4919338167972134913, + "Moment":"2020-06-15T15:52:00.01Z" + } + ], + "ftReceiptCase":4919338172267102209 +} +``` +Response: + +```json +{ + "ftCashBoxID": "a489fec1-9f6d-4413-9a28-285a37519d67", + "ftQueueID": "6eb8217e-cc80-4ea2-ab52-ac81ca531ba0", + "ftQueueItemID": "7e8c46dc-b9c0-4ea0-8c30-75191955dd85", + "ftQueueRow": 79, + "cbTerminalID": "D", + "cbReceiptReference": "RR223", + "ftCashBoxIdentification": "ARC1234", + "ftReceiptIdentification": "ft4E#IT71", + "ftReceiptMoment": "2020-06-16T15:52:20.0595628Z", + "ftSignatures": [ + { + "ftSignatureFormat": 3, + "ftSignatureType": 4919338167972134913, + "Caption": "www.fiskaltrust.de", + "Data": "V0;ARC1234;Kassenbeleg-V1;Beleg^0.00_-20.00_0.00_0.00_0.00^-20.00:Bar;71;1400;2020-06-16T15:52:38.000Z;2020-06-16T15:52:38.000Z;ecdsa-plain-SHA384;unixTime;Ia/rlbAtxC4i71ZUKnvsOgRmbxuBEB2er1B1oRxjswLtZPWqDd+0g403iphOqK9YDbs5ya9NWnpli9QK4ufIgrgc/0VHhY5Tt2ZDkg+eNuqfGgocer/4YJWZ/NFpHFiR;BFhnDaPRoUxAYUktkUqoaV2l+TVpLdT7wPTRFDkZcHXFS7WZhGsvKh/lT3jEYJLNLD/sjQVg/JrobVU5kue/k2d9sK7dnWPdMgYlr4E4Ff8ziKclzs1u7BuOYJ4jRI65rg==" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134928, + "Caption": "start-transaction-signature", + "Data": "I4THJm6e98ntIK6mh+g7DyDfjlR31VrQUFUMWdyn86n7Q2ujiw6J+uT9wQ+MLm7qElYt2gkIXeTN/pb1QF8hbyiZmpWlgxYNqXsn76bn/N2rpQJhj67t9Gf24sIL4t1W" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134929, + "Caption": "finish-transaction-payload", + "Data": "QmVsZWdeMC4wMF8tMjAuMDBfMC4wMF8wLjAwXzAuMDBeLTIwLjAwOkJhcg==" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134930, + "Caption": "finish-transaction-signature", + "Data": "Ia/rlbAtxC4i71ZUKnvsOgRmbxuBEB2er1B1oRxjswLtZPWqDd+0g403iphOqK9YDbs5ya9NWnpli9QK4ufIgrgc/0VHhY5Tt2ZDkg+eNuqfGgocer/4YJWZ/NFpHFiR" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134931, + "Caption": "", + "Data": "V0" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134932, + "Caption": "", + "Data": "ARC1234" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134933, + "Caption": "", + "Data": "Kassenbeleg-V1" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134934, + "Caption": "", + "Data": "Beleg^0.00_-20.00_0.00_0.00_0.00^-20.00:Bar" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134935, + "Caption": "", + "Data": "71" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134936, + "Caption": "", + "Data": "1400" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134937, + "Caption": "", + "Data": "2020-06-16T15:52:38.000Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134938, + "Caption": "", + "Data": "2020-06-16T15:52:38.000Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134939, + "Caption": "", + "Data": "ecdsa-plain-SHA384" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134940, + "Caption": "", + "Data": "unixTime" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134941, + "Caption": "", + "Data": "Ia/rlbAtxC4i71ZUKnvsOgRmbxuBEB2er1B1oRxjswLtZPWqDd+0g403iphOqK9YDbs5ya9NWnpli9QK4ufIgrgc/0VHhY5Tt2ZDkg+eNuqfGgocer/4YJWZ/NFpHFiR" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134942, + "Caption": "", + "Data": "BFhnDaPRoUxAYUktkUqoaV2l+TVpLdT7wPTRFDkZcHXFS7WZhGsvKh/lT3jEYJLNLD/sjQVg/JrobVU5kue/k2d9sK7dnWPdMgYlr4E4Ff8ziKclzs1u7BuOYJ4jRI65rg==" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134943, + "Caption": "", + "Data": "2020-06-15T15:52:00.010Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 0, + "Caption": "S A N D B O X", + "Data": "6eb8217e-cc80-4ea2-ab52-ac81ca531ba0" + } + ], + "ftState": 4919338167972134912 +} +``` + +#### Encirclement of goods (return) + +Request: +```json +{ + "ftCashBoxID": "a489fec1-9f6d-4413-9a28-285a37519d67", + "cbTerminalID": "D", + "cbReceiptReference":"RR223", + "cbReceiptMoment":"2020-06-16T16:02:00.01Z", + "cbChargeItems":[ + { + "Quantity":1.0, + "Description":"Pfandflasche", + "Amount":-0.40, + "VATRate":7.00, + // ftChargeItemCase 0x444500000000002A returnable reverse discounted-1 - 7% VAT + // because when it was sold it had also 7% VAT + "ftChargeItemCase":4919338167972134954 + } + ], + "cbPayItems":[ + { + "Quantity":1.0, + "Description":"Cash", + "Amount":-0.40, + "ftPayItemCase":4919338167972134913, + "Moment":"2020-06-16T16:02:00.01Z" + } + ], + "ftReceiptCase":4919338172267102209 +} +``` +Response: + +```json +{ + "ftCashBoxID": "a489fec1-9f6d-4413-9a28-285a37519d67", + "ftQueueID": "6eb8217e-cc80-4ea2-ab52-ac81ca531ba0", + "ftQueueItemID": "0e443eff-c389-4974-b1c2-da9d3a77bc76", + "ftQueueRow": 82, + "cbTerminalID": "D", + "cbReceiptReference": "RR223", + "ftCashBoxIdentification": "ARC1234", + "ftReceiptIdentification": "ft51#IT74", + "ftReceiptMoment": "2020-06-16T16:02:45.730922Z", + "ftSignatures": [ + { + "ftSignatureFormat": 3, + "ftSignatureType": 4919338167972134913, + "Caption": "www.fiskaltrust.de", + "Data": "V0;ARC1234;Kassenbeleg-V1;Beleg^0.00_-0.40_0.00_0.00_0.00^-0.40:Bar;74;1411;2020-06-16T16:02:51.000Z;2020-06-16T16:02:51.000Z;ecdsa-plain-SHA384;unixTime;HYGYlo4LtxhsVAbioo451eoMbcjfHTVkkY/DTSaqu7RrOiQHk9dJEpuS+bwWq7eqUbZFy62sK0eoLDeMRjSTZ62gzdaA+w+YjGM3IW4or2Srya9feQjJ7ATHGZteXx3k;BFhnDaPRoUxAYUktkUqoaV2l+TVpLdT7wPTRFDkZcHXFS7WZhGsvKh/lT3jEYJLNLD/sjQVg/JrobVU5kue/k2d9sK7dnWPdMgYlr4E4Ff8ziKclzs1u7BuOYJ4jRI65rg==" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134928, + "Caption": "start-transaction-signature", + "Data": "ec0e/t+Z4MbpI3VDYmx/tcx1h3+9FowVZ+A/XW0dQlIQLozAL2/K8h+es3j2HFCDBCR00xkvBG8qbd28YroXZCksGwBEpVzuOO4WV1cXL/luaheUn2bPalHbgD+HpZMQ" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134929, + "Caption": "finish-transaction-payload", + "Data": "QmVsZWdeMC4wMF8tMC40MF8wLjAwXzAuMDBfMC4wMF4tMC40MDpCYXI=" + }, + { + "ftSignatureFormat": 13, + "ftSignatureType": 4919338167972134930, + "Caption": "finish-transaction-signature", + "Data": "HYGYlo4LtxhsVAbioo451eoMbcjfHTVkkY/DTSaqu7RrOiQHk9dJEpuS+bwWq7eqUbZFy62sK0eoLDeMRjSTZ62gzdaA+w+YjGM3IW4or2Srya9feQjJ7ATHGZteXx3k" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134931, + "Caption": "", + "Data": "V0" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134932, + "Caption": "", + "Data": "ARC1234" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134933, + "Caption": "", + "Data": "Kassenbeleg-V1" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134934, + "Caption": "", + "Data": "Beleg^0.00_-0.40_0.00_0.00_0.00^-0.40:Bar" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134935, + "Caption": "", + "Data": "74" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134936, + "Caption": "", + "Data": "1411" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134937, + "Caption": "", + "Data": "2020-06-16T16:02:51.000Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134938, + "Caption": "", + "Data": "2020-06-16T16:02:51.000Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134939, + "Caption": "", + "Data": "ecdsa-plain-SHA384" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134940, + "Caption": "", + "Data": "unixTime" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134941, + "Caption": "", + "Data": "HYGYlo4LtxhsVAbioo451eoMbcjfHTVkkY/DTSaqu7RrOiQHk9dJEpuS+bwWq7eqUbZFy62sK0eoLDeMRjSTZ62gzdaA+w+YjGM3IW4or2Srya9feQjJ7ATHGZteXx3k" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134942, + "Caption": "", + "Data": "BFhnDaPRoUxAYUktkUqoaV2l+TVpLdT7wPTRFDkZcHXFS7WZhGsvKh/lT3jEYJLNLD/sjQVg/JrobVU5kue/k2d9sK7dnWPdMgYlr4E4Ff8ziKclzs1u7BuOYJ4jRI65rg==" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 4919338167972134943, + "Caption": "", + "Data": "2020-06-16T16:02:00.010Z" + }, + { + "ftSignatureFormat": 1, + "ftSignatureType": 0, + "Caption": "S A N D B O X", + "Data": "6eb8217e-cc80-4ea2-ab52-ac81ca531ba0" + } + ], + "ftState": 4919338167972134912 +} +``` diff --git a/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md b/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md index cc795e45..d70aa786 100644 --- a/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md +++ b/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md @@ -4,15 +4,9 @@ Income from returnables (DE:Pfand) and their return with settlement of the pledg #### Income from returnables (DE: Pfand) -In the current version (2.1) of the [DSFinV-K specification](https://www.bzst.de/DE/Unternehmen/Aussenpruefungen/DigitaleSchnittstelleFinV/digitaleschnittstellefinv_node.html) one can find following description regarding returnables: +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% VAT). 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). -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% VAT). - -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). - -However, this might not cover all cases. For more details, please see also for example the document [Umsatzsteuerrechtliche Behandlung der Hin- und Rückgabe von Transportbehältnissen](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2013-11-05-hin-und-rueckgabe-von-transportbehaeltnissen.pdf?__blob=publicationFile&v=2) published by the BSI. +However, this might not cover all cases. For more details and special cases, please see also for example the document [Umsatzsteuerrechtliche Behandlung der Hin- und Rückgabe von Transportbehältnissen](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2013-11-05-hin-und-rueckgabe-von-transportbehaeltnissen.pdf?__blob=publicationFile&v=2) published by the BSI. With fiskaltrust you can use the charge item case (`ftChargeItemCase`): `0x4445000000000022` for transport aids (if its not "not taxable": `0x4445000000000025` or "free of tax": `0x4445000000000026`). @@ -25,3 +19,8 @@ Analogue to the income from returnables (or non-cash loans) with reversed signs. For transport aids you can use the charge item case (`ftChargeItemCase`): `0x444500000000002A` with negative amount. For goods containers - depending on the VAT rate you need - you can use one of the following `ftChargeItemCase`: `0x4445000000000029`, `0x444500000000002A`, `0x444500000000002B`, `0x444500000000002C`, `0x444500000000002D`, `0x444500000000002E` or `0x444500000000002F`. + +Please find corresponding examples [here](../examples/returnables.md). + +We also have a postmman collection with the requests prepared for you: +[![Run in Postman](https://run.pstmn.io/button.svg)](https://app.getpostman.com/run-collection/e07e4cb0fbb017e31109) From 20856c5bdf458ddccb154f12005acbcaa3d38ff3 Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Tue, 16 Jun 2020 18:17:37 +0200 Subject: [PATCH 08/10] fix typos in DE returnables.md --- .../receipt-case-definitions/returnables.md | 5 +++-- 1 file changed, 3 insertions(+), 2 deletions(-) diff --git a/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md b/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md index d70aa786..66223ad8 100644 --- a/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md +++ b/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md @@ -20,7 +20,8 @@ For transport aids you can use the charge item case (`ftChargeItemCase`): `0x444 For goods containers - depending on the VAT rate you need - you can use one of the following `ftChargeItemCase`: `0x4445000000000029`, `0x444500000000002A`, `0x444500000000002B`, `0x444500000000002C`, `0x444500000000002D`, `0x444500000000002E` or `0x444500000000002F`. -Please find corresponding examples [here](../examples/returnables.md). +Please find our examples [here](../examples/returnables.md). -We also have a postmman collection with the requests prepared for you: +We have also prepared a postmman collection containing the example requests for you: +< /br> [![Run in Postman](https://run.pstmn.io/button.svg)](https://app.getpostman.com/run-collection/e07e4cb0fbb017e31109) From e141c76b101b24fd841efffd6a1ffc9af21d66c3 Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Tue, 16 Jun 2020 18:18:40 +0200 Subject: [PATCH 09/10] fix spacing in DE returnables.md --- .../receipt-case-definitions/returnables.md | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md b/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md index 66223ad8..1e9e429e 100644 --- a/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md +++ b/doc/appendix-de-kassensichv/receipt-case-definitions/returnables.md @@ -23,5 +23,5 @@ For goods containers - depending on the VAT rate you need - you can use one of t Please find our examples [here](../examples/returnables.md). We have also prepared a postmman collection containing the example requests for you: -< /br> + [![Run in Postman](https://run.pstmn.io/button.svg)](https://app.getpostman.com/run-collection/e07e4cb0fbb017e31109) From 8f0eaa209dfe2354df0e50b47e9cd24b4239372e Mon Sep 17 00:00:00 2001 From: Christian Rogobete Date: Tue, 16 Jun 2020 18:19:24 +0200 Subject: [PATCH 10/10] fix typos in DE returnables.md examples --- doc/appendix-de-kassensichv/examples/returnables.md | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/doc/appendix-de-kassensichv/examples/returnables.md b/doc/appendix-de-kassensichv/examples/returnables.md index a01e33e9..c8738061 100644 --- a/doc/appendix-de-kassensichv/examples/returnables.md +++ b/doc/appendix-de-kassensichv/examples/returnables.md @@ -1,4 +1,4 @@ -## Returnable +## Returnables ### Income from returnables (DE: Pfand)