The VAT Processes for the Sales Tax Deals

If you are an entrepreneur for VAT purposes, you must in most cases submit a periodic return. Most VAT entrepreneurs have to submit their declarations every quarter. It is very important that you, as an entrepreneur, submit a correct VAT return. It is therefore high time to address the most important points for attention and pitfalls. This e-learning course explains what to look out for with your VAT return and also goes deeper into intra-Community deliveries, zero rate, sales invoices and invoice requirements.

Professional competences

At the end of the course you will know what your VAT return should consist of and what consequences are attached to it.

As an entrepreneur you of course know that in principle you have to charge VAT to your customers. Every few months, you declare the VAT that you have charged on your invoices, minus the VAT that you have paid yourself to third parties. Given the many and complex VAT rules, a mistake is easily made. And an incorrect, incomplete or late declaration is punished by the tax authorities with an additional assessment and often also with a fine. This toolbox guides you step by step through the rules so that you can submit an error-free declaration. All you have to do is submit the declaration on time and keep an eye on the payment dates. Now how to calculate sales tax there? Options are open in this case.

The legislative proposal for the Modernization of Small Businesses Scheme (KOR) from the 2019 Tax Plan proposes to tackle the KOR considerably. The aim of the amendment is to limit the administrative burden on small businesses by introducing a simplified exemption scheme. 

What exactly does this exemption scheme entail?

Perhaps the most important obligation for a VAT entrepreneur is that he keeps correct administration and submits a correct and timely declaration. Based on the records, the inspector must determine whether you have filed a VAT return correctly and on time. If you do not fully comply with the administrative obligations, this may mean that you have paid too little VAT. This can not only lead to additional assessments but also to criminal fines, which you naturally want to prevent.

Value added tax (VAT) is an indirect tax

This means that the end user of goods or services pays the tax. An organization charges this VAT to the customer on top of the price of the product or service. The VAT must then be paid by the organization. This can be done according to the invoice system or the cash system. Before you know how to calculate sales tax you can find the solutions here.


An entrepreneur who performs a performance by supplying goods or providing a service is liable for VAT on this. In some cases, it is the customer of a product or service who has to declare the VAT and pay it to the tax authorities. With this reverse charge mechanism – legally required for a number of deliveries and services – the VAT must be transferred to the customer.