odoo18/addons/l10n_de/data/template/account.tax-de_skr03.csv

1	id	sequence	name	description	invoice_label	amount_type	amount	type_tax_use	active	tax_group_id	l10n_de_datev_code	repartition_line_ids/repartition_type	repartition_line_ids/document_type	repartition_line_ids/tag_ids	repartition_line_ids/factor_percent	repartition_line_ids/account_id	description@de	invoice_label@de
2	tax_eu_19_purchase_skr03	20	19% EU		Intragem. Acquisition 19%	percent	19.0	purchase	True	tax_group_19		base	invoice	+89_BASE				innergem. Erwerb 19%
3												tax	invoice	-89_TAX	-100	account_1774
4												tax	invoice	-61		account_1574
5												base	refund	-89_BASE
6												tax	refund	+89_TAX	-100	account_1774
7												tax	refund	+61		account_1574
8	tax_eu_7_purchase_skr03	25	7% EU		Intragem. Acquisition 7%	percent	7.0	purchase	True	tax_group_7		base	invoice	+93_BASE				innergem. Erwerb 7%
9												tax	invoice	-93_TAX	-100	account_1772
10												tax	invoice	-61		account_1572
11												base	refund	-93_BASE
12												tax	refund	+93_TAX	-100	account_1772
13												tax	refund	+61		account_1572
14	tax_eu_19_purchase_no_vst_skr03	20	19% EU 0V	Intragem. Acquisition 19% - 0% input tax	Intragem. Acquisition 19% - 0% input tax	percent	19.0	purchase		tax_group_19		base	invoice	+89_BASE			Innergem. Erwerb 19%USt/0%VSt	innergem. Erwerb 19% - 0% Vorsteuer
15												tax	invoice	-89_TAX	-100	account_1779
16												tax	invoice
17												base	refund	-89_BASE
18												tax	refund	+89_TAX	-100	account_1779
19												tax	refund
20	tax_eu_7_purchase_no_vst_skr03	20	7% EU 0V	Intragem. Acquisition 19% - 0% input tax	Intragem. Acquisition 7% - 0% input tax	percent	7.0	purchase		tax_group_7		base	invoice	+93_BASE			Innergem. Erwerb 7%USt/0%VSt	innergem. Erwerb 7% - 0% Vorsteuer
21												tax	invoice	-93_TAX	-100	account_1779
22												tax	invoice
23												base	refund	-93_BASE
24												tax	refund	+93_TAX	-100	account_1779
25												tax	refund
26	tax_eu_car_purchase_skr03	23	19% EU Car	Intragem. Acquisition new vehicle 19%	Intragem. Acquisition new vehicle 19%	percent	19.0	purchase	True	tax_group_19		base	invoice	+94			Innergem. Erwerb Neufahrzeug 19%USt/19%VSt	innergem. Erwerb Neufahrzeug 19%
27												tax	invoice	-96	-100	account_1772
28												tax	invoice	-59		account_1572
29												base	refund	-94
30												tax	refund	+96	-100	account_1772
31												tax	refund	+59		account_1572
32	tax_eu_sale_skr03	21	0% EU D	Tax free intracomm. Delivery	Tax free intracomm. Delivery	percent	0.0	sale	True	tax_group_0		base	invoice	+41			Steuerfreie innergem. Lieferung (§4 Abs. 1b UStG)	steuerfreie innergem. Lieferung
33												tax	invoice
34												base	refund	-41
35												tax	refund
36	tax_export_skr03	22	0% EX	Tax free export (§4 Nr. 1a UStG)	Tax free export	percent	0.0	sale	True	tax_group_0		base	invoice	+43			Steuerfreie Ausfuhr (§4 Nr. 1a UStG)	steuerfreie Ausfuhr
37												tax	invoice
38												base	refund	-43
39												tax	refund
40	tax_free_skr03_mit_vst	23	0% EX D	Taxable turnover(§ 4 No. 2-7)	Taxable turnover(§ 4 No. 2-7)	percent	0.0	sale	True	tax_group_0		base	invoice	+43			Steuerfreier Umsatz mit Vorsteuerabzug (§ 4 Nr. 2-7)	Steuerfr. Umsatz(§ 4 Nr. 2-7)
41												tax	invoice
42												base	refund	-43
43												tax	refund
44	tax_free_skr03_ohne_vst	24	0% EX ND	Taxable turnover(§ 4 No. 8-28)	Taxable turnover(§ 4 No. 8-28)	percent	0.0	sale	True	tax_group_0		base	invoice	-48			Steuerfreier Umsatz ohne Vorsteuerabzug (§ 4 Nr. 8-28)	Steuerfr. Umsatz(§ 4 Nr. 8-28)
45												tax	invoice
46												base	refund	+48
47												tax	refund
48	tax_import_19_and_payable_skr03	21	19% EX	19% Import sales tax (§21 Abs.3 UstG)	Import sales tax 19%	percent	19.0	purchase		tax_group_19		base	invoice				19% Einfuhrumsatzsteuer (§21 Abs.3 UstG)	Einfuhrumsatzsteuer 19%
49												tax	invoice	-62		account_1588
50												tax	invoice		-100	account_1788
51												base	refund
52												tax	refund	+62		account_1588
53												tax	refund		-100	account_1788
54	tax_import_7_and_payable_skr03	21	7% EX	7% Import sales tax (§21 Abs.3 UstG)	Import sales tax 7%	percent	7.0	purchase		tax_group_7		base	invoice				7% Einfuhrumsatzsteuer (§21 Abs.3 UstG)	Einfuhrumsatzsteuer 7%
55												tax	invoice	-62		account_1588
56												tax	invoice		-100	account_1788
57												base	refund
58												tax	refund	+62		account_1588
59												tax	refund		-100	account_1788
60	tax_eu_purchase_tax_free_skr03	22	0% EU A	Tax-free intracompany Acquisition (§§ 4b and 25c UStG)	Tax-free intracompany Acquisition (§§ 4b and 25c UStG)	percent	0.0	purchase	True	tax_group_0		base	invoice	-91			Steuerfr. innergem. Erwerb (§§ 4b und 25c UStG)	Steuerfr. innergem. Erwerb (§§ 4b und 25c UStG)
61												tax	invoice
62												base	refund	+91
63												tax	refund
64	tax_not_taxable_skr03	20	0%	Non-taxable turnover	Non-taxable turnover	percent	0.0	sale	True	tax_group_0		base	invoice	+45_BASE			Nicht steuerbare Umsätze	Nicht steuerbare Umsätze
65												tax	invoice
66												base	refund	-45_BASE
67												tax	refund
68	tax_ust_19_skr03	10	19%		19% VAT	percent	19.0	sale	True	tax_group_19	3	base	invoice	+81_BASE				19% USt
69												tax	invoice	+81_TAX		account_1776
70												base	refund	-81_BASE
71												tax	refund	-81_TAX		account_1776
72	tax_ust_7_skr03	15	7%		7% VAT	percent	7.0	sale	True	tax_group_7	2	base	invoice	+86_BASE				7% USt
73												tax	invoice	+86_TAX		account_1771
74												base	refund	-86_BASE
75												tax	refund	-86_TAX		account_1771
76	tax_ust_no_ustpflicht_skr03	16	0% C EXEMPT	0% VAT (Compulsory exemption e.g. as a small business or for medical services.)	0% VAT (exempt from duty)	percent	0.0	sale	True	tax_group_0		base	invoice	+87			0% USt (Pflichtbefreit z.B. als Kleinunt. oder bei med. Leistg.)	0% USt (Pflichtbefreit)
77												tax	invoice
78												base	refund	-87
79												tax	refund
80	tax_ust_55_farmer_skr03	26	5.5% A	5,5 % Sales tax agriculture/forestry	5.5% VAT agriculture/forestry	percent	5.5	sale	True	tax_group_55		base	invoice	+77			5,5 % Umsatzsteuer Land-/Forstwirtschaft	5.5% Input tax agriculture/forestry
81												tax	invoice			account_1770
82												base	refund	-77
83												tax	refund			account_1770
84	tax_ust_107_farmer_skr03	27	10,7% A	10,7 % Sales tax agriculture/forestry	10.7 % Sales tax agriculture/forestry	percent	10.7	sale	True	tax_group_107		base	invoice	+77			10,7% USt Land-/Forstwirtschaft	10.7% Input tax agriculture/forestry
85												tax	invoice			account_1770
86												base	refund	-77
87												tax	refund			account_1770
88	tax_ust_19_farmer_skr03	28	19% A	19% Sales tax agriculture/forestry (alcohol etc.)	19% VAT agriculture/forestry (alcohol etc.)	percent	19.0	sale	False	tax_group_19		base	invoice	+76			19% Umsatzsteuer Land-/Forstwirtschaft (Alkohol u.a.)	19% USt Land-/Forstwirtschaft (Alkohol u.a.)
89												tax	invoice	+80		account_1776
90												base	refund	-76
91												tax	refund	-80		account_1776
92	tax_ust_x_skr03	21	x%	x% Sales tax (at other tax rates)	x% VAT (at other tax rates)	percent	0.0	sale	False	tax_group_x		base	invoice	+35			x% Umsatzsteuer (zu anderen Steuersätzen)	x% USt (zu anderen Steuersätzen)
93												tax	invoice	+36
94												base	refund	-35
95												tax	refund	-36
96	tax_vst_19_skr03	10	19% I	19% Input tax	19% VAT	percent	19.0	purchase	True	tax_group_19	9	base	invoice				19% Vorsteuer	19% VSt
97												tax	invoice	-66		account_1576
98												base	refund
99												tax	refund	+66		account_1576
100	tax_vst_7_skr03	15	7% I	7% Input tax	7% VAT	percent	7.0	purchase	True	tax_group_7	8	base	invoice				7% Vorsteuer	7% VSt
101												tax	invoice	-66		account_1571
102												base	refund
103												tax	refund	+66		account_1571
104	tax_vst_no_ustpflicht_skr03	16	0% V C EXEMPT	0% VSt (Compulsory exemption e.g. as a small business or for medical services.)	0% VAT (exempt from duty)	percent	0.0	purchase	True	tax_group_0		base	invoice				0% USt (Pflichtbefreit z.B. als Kleinunt. oder bei med. Leistg.)	0% VSt (Pflichtbefreit)
105												tax	invoice
106												base	refund
107												tax	refund
108	tax_vst_55_farmer_skr03	26	5.5% V A	5,5% Input tax agriculture/forestry	5.5% VAT agriculture/forestry	percent	5.5	purchase	True	tax_group_55		base	invoice				5,5% VSt Land-/Forstwirtschaft	5.5% Input tax agriculture/forestry
109												tax	invoice	-66		account_1570
110												base	refund
111												tax	refund	+66		account_1570
112	tax_vst_107_farmer_skr03	27	10.7% V A	10,7% Input tax agriculture/forestry	10.7% VAT agriculture/forestry	percent	10.7	purchase	True	tax_group_107		base	invoice				10,7% Vorsteuer Land-/Forstwirtschaft	10.7% Input tax agriculture/forestry
113												tax	invoice	-66		account_1570
114												base	refund
115												tax	refund	+66		account_1570
116	tax_ust_19_eu_skr03	21	19% EU D	19% VAT EU delivery	19% VAT EU	percent	19.0	sale	True	tax_group_19		base	invoice	+81_BASE			19 % Umsatzsteuer EU Lieferung	19% USt EU
117												tax	invoice	+81_TAX		account_1778
118												base	refund	-81_BASE
119												tax	refund	-81_TAX		account_1778
120	tax_ust_eu_skr03	22	7% EU D	7% VAT EU delivery	7% USt EU	percent	7.0	sale	True	tax_group_7		base	invoice	+86_BASE			7% Umsatzsteuer EU Lieferung	7% USt EU
121												tax	invoice	+86_TAX		account_1777
122												base	refund	-86_BASE
123												tax	refund	-86_TAX		account_1777
124	tax_ust_19_13b_ausland_ohne_vst_skr03	23	19% NV D	19% VAT EU acc. to §13b UStG - without VAT - (foreign work deliveries etc.)	19% VAT EU acc. to §13b UStG - without VAT - (foreign work deliveries etc.)	percent	19.0	purchase	True	tax_group_19		base	invoice	+84			19% USt gem. §13b UStG - ohne VSt. - (ausländ. Werklieferungen u.ä.)	19% USt EU gem. §13b UStG - ohne VSt. - (ausländ. Werklieferungen u.ä.)
125												tax	invoice	+85		account_1787
126												base	refund	-84
127												tax	refund	-85		account_1787
128	tax_ust_7_13b_ausland_ohne_vst_skr03	24	7% NV D	7% VAT EU acc. to §13b UStG - without VAT - (foreign work deliveries etc.)	7% VAT EU acc. to §13b UStG - without VAT - (foreign work deliveries etc.)	percent	7.0	purchase	True	tax_group_7		base	invoice	+84			7% USt gem. §13b UStG - ohne VSt. - (ausländ. Werklieferungen u.ä.)	7% USt EU gem. §13b UStG - ohne VSt. - (ausländ. Werklieferungen u.ä.)
129												tax	invoice	+85		account_1785
130												base	refund	-84
131												tax	refund	-85		account_1785
132	tax_ust_19_13b_eu_ohne_vst_skr03	25	19% NV S	19% VAT EU acc. to §13b UStG - without VAT - (other services EU)	19% VAT EU acc. to §13b UStG - without VAT - (other services EU)	percent	19.0	purchase	True	tax_group_19		base	invoice	+46			19% USt gem. §13b UStG - ohne VSt. - (sonst. Leistungen EU)	19% USt EU gem. §13b UStG - ohne VSt. - (sonst. Leistungen EU)
133												tax	invoice	+47		account_1787
134												base	refund	-46
135												tax	refund	-47		account_1787
136	tax_ust_7_13b_eu_ohne_vst_skr03	26	7% NV S	7% EU VAT according to §13b UStG - without VAT - (other EU services)	7% EU VAT according to §13b UStG - without VAT - (other EU services)	percent	7.0	purchase	True	tax_group_7		base	invoice	+46			7% USt gem. §13b UStG - ohne VSt. - (sonst. Leistungen EU)	7% USt EU gem. §13b UStG - ohne VSt. - (sonst. Leistungen EU)
137												tax	invoice	+47		account_1785
138												base	refund	-46
139												tax	refund	-47		account_1785
140	tax_ust_19_13b_bau_ohne_vst_skr03	27	19% NV C	19% EU VAT according to §13b UStG - without VAT - (recommended construction services)	19% EU VAT according to §13b UStG - without VAT - (recommended construction services)	percent	19.0	purchase	True	tax_group_19		base	invoice	+84			19% USt gem. §13b UStG - ohne VSt. - (empf. Bauleistungen)	19% USt EU gem. §13b UStG - ohne VSt. - (empf. Bauleistungen)
141												tax	invoice	+85		account_1787
142												base	refund	-84
143												tax	refund	-85		account_1787
144	tax_ust_7_13b_bau_ohne_vst_skr03	28	7% NV C	7% EU VAT according to §13b UStG - without VAT - (recommended construction services)	7% EU VAT according to §13b UStG - without VAT - (recommended construction services)	percent	7.0	purchase	True	tax_group_7		base	invoice	+84			7% USt gem. §13b UStG - ohne VSt. - (empf. Bauleistungen)	7% USt EU gem. §13b UStG - ohne VSt. - (empf. Bauleistungen)
145												tax	invoice	+85		account_1785
146												base	refund	-84
147												tax	refund	-85		account_1785
148	tax_free_eu_skr03	20	0% EU	0% Tax free benefit EU	0% VAT EU	percent	0.0	sale	True	tax_group_0		base	invoice	+21			0% Steuerfreie Leistung EU	0% USt EU
149												tax	invoice
150												base	refund	-21
151												tax	refund
152	tax_free_third_country_skr03	20	0% S T	0% Tax free service third country	0% VAT third country	percent	0.0	sale	True	tax_group_0		base	invoice	+45_BASE			0% Steuerfreie Leistung Drittland	0% USt Drittland
153												tax	invoice
154												base	refund	-45_BASE
155												tax	refund
156	tax_free_newcar_skr03	30	0% EU D Car	0% Tax free new vehicle delivery EU	0% VAT new vehicle EU	percent	0.0	sale	True	tax_group_0		base	invoice	+44			0% Steuerfreie Neufahrzeuglieferung EU	0% USt Neufahrzeug EU
157												tax	invoice
158												base	refund	-44
159												tax	refund
160	tax_ust_19_3eck_first_skr03	40	0% TT F	0% VAT Triangular business first customer	0% VAT triangular transaction first customer	percent	0.0	sale	True	tax_group_0		base	invoice	-42			0% Umsatzsteuer Dreiecksgeschäft erster Abnehmer	0% USt Dreiecksgeschäft erster Abnehmer
161												tax	invoice
162												base	refund	+42
163												tax	refund
164	tax_ust_free_bau_skr03	50	0% C	0% Sales tax construction service (provider §13b)	0% Sales tax construction service (provider §13b)	percent	0.0	sale	True	tax_group_0		base	invoice	+60			0% Umsatzsteuer Bauleistung (Erbringer §13b)	0% Umsatzsteuer Bauleistung (Erbringer §13b)
165												tax	invoice
166												base	refund	-60
167												tax	refund
168	tax_ust_free_mobil_skr03	50	0% MOB	0% VAT Supply of mobile devices etc. (§13b)	0% VAT Supply of mobile devices etc. (§13b)	percent	0.0	sale	True	tax_group_0		base	invoice	-60			0% USt Lieferung von Mobilfunkgeräten u.a. (§13b)	0% USt Lieferung von Mobilfunkgeräten u.a. (§13b)
169												tax	invoice
170												base	refund	+60
171												tax	refund
172	tax_eu_19_purchase_goods_skr03	20	19% EU O S	Services EU 19%VAT/19%VAT	Services EU 19%VAT/19%VAT	percent	19.0	purchase	True	tax_group_19		base	invoice	+46			Leistungen EU 19%Ust/19%VSt	Leistungen EU 19%Ust/19%VSt
173												tax	invoice	-67		account_1577
174												tax	invoice	-47	-100	account_1768
175												base	refund	-46
176												tax	refund	+67		account_1577
177												tax	refund	+47	-100	account_1768
178	tax_eu_7_purchase_goods_skr03	21	7% EU O S	Tax ppl. Services EU 7%Tax/7%VAT	Tax ppl. Services EU 7%Tax/7%VAT	percent	7.0	purchase	True	tax_group_7		base	invoice	+46			Steuerpfl. sonst. Leistg. EU 7%Ust/7%VSt	Steuerpfl. sonst. Leistg. EU 7%Ust/7%VSt
179												tax	invoice	-67		account_1577
180												tax	invoice	-47	-100	account_1768
181												base	refund	-46
182												tax	refund	+67		account_1577
183												tax	refund	+47	-100	account_1768
184	tax_ust_vst_19_purchase_13b_bau_skr03	22	19% CS	Tax according to §13b UStG 19%USt/19%VSt (construction service recipient)	Tax according to §13b UStG 19%USt/19%VSt (construction service recipient)	percent	19.0	purchase	True	tax_group_19		base	invoice	+60||+84			Steuer gem. §13b UStG 19%USt/19%VSt (Bauleistung Empfänger)	Steuer gem. §13b UStG 19%USt/19%VSt (Bauleistung Empfänger)
185												tax	invoice	-67		account_1577
186												tax	invoice	-85	-100	account_1787
187												base	refund	-60||-84
188												tax	refund	+67		account_1577
189												tax	refund	+85	-100	account_1787
190	tax_ust_vst_7_purchase_13b_bau_skr03	23	7% CS	Tax according to §13b UStG 7%USt/7%VSt (construction service recipient)	Tax according to §13b UStG 7%USt/7%VSt (construction service recipient)	percent	7.0	purchase	True	tax_group_7		base	invoice	+60||+84			Steuer gem. §13b UStG 7%USt/7%VSt (Bauleistung Empfänger)	Steuer gem. §13b UStG 7%USt/7%VSt (Bauleistung Empfänger)
191												tax	invoice	-67		account_1578
192												tax	invoice	-85	-100	account_1785
193												base	refund	-60||-84
194												tax	refund	+67		account_1578
195												tax	refund	+85	-100	account_1785
196	tax_vst_ust_19_purchase_13b_mobil_skr03	24	19% R MOB	Tax according to §13b 19%Ust/19%VSt (reception of mobile devices etc.)	Tax according to §13b 19%Ust/19%VSt (reception of mobile devices etc.)	percent	19.0	purchase	True	tax_group_19		base	invoice	+60||+84			Steuer gem. §13b 19%USt/19%VSt (Empfang von Mobilfunkgeräten u.a.)	Steuer gem. §13b 19%Ust/19%VSt (Empfang von Mobilfunkgeräten u.a.)
197												tax	invoice	-67		account_1577
198												tax	invoice	-85	-100	account_1787
199												base	refund	-60||-84
200												tax	refund	+67		account_1577
201												tax	refund	+85	-100	account_1787
202	tax_vst_ust_19_purchase_3eck_last_skr03	105	19% TT F	Triangular transaction Acquisition of last customer 19%VAT/19%VAT	Triangular transaction Acquisition of last customer 19%VAT/19%VAT	percent	19.0	purchase	True	tax_group_19		base	invoice				Dreiecksgeschäft Erwerb letzter Abnehmer 19%USt/19%VSt	Dreiecksgeschäft Erwerb letzter Abnehmer 19%Ust/19%VSt
203												tax	invoice	-66		account_1576
204												tax	invoice	-69	-100	account_1783
205												base	refund
206												tax	refund	+66		account_1576
207												tax	refund	+69	-100	account_1783
208	tax_vst_ust_19_purchase_13b_werk_ausland_skr03	25	19% EX D	Tax acc. to §13b 19%USt/19%VSt (foreign work deliveries etc.)	Tax acc. to §13b 19%USt/19%VSt (foreign work deliveries etc.)	percent	19.0	purchase	True	tax_group_19		base	invoice	+84			Steuer gem. §13b 19%USt/19%VSt (ausländ. Werklieferungen u.ä.)	Steuer gem. §13b 19%USt/19%VSt (ausländ. Werklieferungen u.ä.)
209												tax	invoice	-66		account_1576
210												tax	invoice	-85	-100	account_1783
211												base	refund	-84
212												tax	refund	+66		account_1576
213												tax	refund	+85	-100	account_1783
214	tax_vst_ust_7_purchase_13b_werk_ausland_skr03	26	7% EX D	Tax acc. to §13b 7%USt/7%VSt (foreign work deliveries etc.)	Tax acc. to §13b 7%USt/7%VSt (foreign work deliveries etc.)	percent	7.0	purchase	True	tax_group_7		base	invoice	+84			Steuer gem. §13b 7%USt/7%VSt (ausländ. Werklieferungen u.ä.)	Steuer gem. §13b 7%USt/7%VSt (ausländ. Werklieferungen u.ä.)
215												tax	invoice	-66		account_1571
216												tax	invoice	-85	-100	account_1783
217												base	refund	-84
218												tax	refund	+66		account_1571
219												tax	refund	+85	-100	account_1783
220	tax_vst_ust_19_purchase_13a_auslagerung_skr03	27	19% OUT	Tax acc. to §13a para. 1 no. 6 UStG 19%USt/19%VSt (outsourcing)	Tax acc. to §13a para. 1 no. 6 UStG 19%USt/19%VSt (outsourcing)	percent	19.0	purchase	True	tax_group_19		base	invoice				Steuer gem. §13a Abs. 1 Nr. 6 UStG 19%USt/19%VSt (Auslagerung)	Steuer gem. §13a Abs. 1 Nr. 6 UStG 19%USt/19%VSt (Auslagerung)
221												tax	invoice	-66		account_1585
222												tax	invoice	-69	-100	account_1783
223												base	refund
224												tax	refund	+66		account_1585
225												tax	refund	+69	-100	account_1783
226	tax_vst_ust_7_purchase_13a_auslagerung_skr03	28	7% OUT	Tax acc. to §13a Abs. 1 Nr. 6 UStG 7%USt/7VSt (outsourcing)	Tax acc. to §13a Abs. 1 Nr. 6 UStG 7%USt/7VSt (outsourcing)	percent	7.0	purchase	True	tax_group_7		base	invoice				Steuer gem. §13a Abs. 1 Nr. 6 UStG 7%USt/7%VSt (Auslagerung)	Steuer gem. §13a Abs. 1 Nr. 6 UStG 7%USt/7VSt (Auslagerung)
227												tax	invoice	-66		account_1585
228												tax	invoice	-69	-100	account_1783
229												base	refund
230												tax	refund	+66		account_1585
231												tax	refund	+69	-100	account_1783