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Tax reports: thresholds, US sales tax by state and your declarations

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Reports & Analytics › Tax shows how close your sales are to the limits that change your tax — in the EU, in the UK and in every US state — and prepares the figures of your VAT and sales tax returns, per registration and period. It is there once tax assistance is on for one of your businesses. Its figures are suggestions, not tax advice: check them with your tax adviser before you file. This article describes WrkLst 10.

Who sees it

The figures include every sale, confidential ones too. That is why the Tax tab under Reports & Analytics is open only to people whose role includes Accounting (GoBD invoicing, DATEV export) under Settings › User Roles — the permission for sales reports alone does not open it — and the tab says so at the top. It appears once tax assistance is or was on for one of your businesses; see Tax assistance: VAT and sales tax suggested on every sale. With several businesses, choose one under Business.

Thresholds

Thresholds shows for the chosen Year what is counted, your sales, the limit, and where you stand: Below, Close, Above, Waived or Registered.

  • Sales to private buyers in other EU countries — the EUR 10,000 a year above which you charge the buyer's country's VAT through the One-Stop-Shop (OSS), with last year's figure, which counts as well. If you chose to charge the buyer's country's VAT from the first sale, or are registered for OSS from 2027 on, it says Waived.
  • Turnover as a small business — for a small business in Germany or Austria, or one on Italy's flat-rate scheme, against the limits for last year and for this year.
  • UK taxable turnover, last 12 months — for a UK business that is not VAT-registered yet, against the registration limit, with the sales due in the Next 30 days: if those alone would pass the limit, you must register at once. Register by gives the date.
  • Sales into each US state, with the number of transactions and the period the state looks at. Every state counts its own way: over the last calendar year, the last twelve months or certain quarters; by sales, by transactions or both; and from when you must collect after passing. Once you are past a limit, the status says Collect from a date — register by then. From that date your website shop stops taking orders to that state until the registration is entered in Settings › Tax. A state where you are present is one where you collect from the first sale. May stop from says from when you may stop collecting again.
  • Low-value parcels to countries where the seller must collect the tax on small parcels — Switzerland, Norway, Australia and others — against their limits.

Offers and holds are not counted; their sum is shown apart. Gifts and donations are listed for your adviser. What these figures cannot see names what is missing: sales made outside WrkLst, the sales of related companies, sales without tax details or an official exchange rate yet, US sales without a state, and presences in Settings › Tax still waiting for you to confirm them.

Returns

Returns prepares the figures of each registration's returns. Choose the Registration, the Return and the Period; the last completed period is preselected. Every return is marked Sales-side contribution: only your sales, never your purchases, shows when it is due, and names the boxes it does not fill.

  • VAT return (UStVA) for Germany — Kz 81 and 86 (sales and VAT at 19 % and 7 %), Kz 41 (tax-free supplies to businesses in other EU countries), Kz 43 (exports and other tax-free sales), Kz 45 (sales taxed outside Germany, OSS sales included), Kz 21 (services to businesses abroad) and Kz 60. Not filled here: input VAT, purchases from other EU countries, services for which you pay the VAT as the buyer, and corrections of input VAT. A small business sees its turnover. A charity's sales at its reduced rate are listed apart under Kz 86 for your adviser and counted once.
  • EC sales list (ZM) — per buyer VAT number, with the EUR 50,000-a-quarter test above which you file it monthly.
  • OSS return — per country and rate, converted at the European Central Bank rate of the quarter's last day, a nil return included. The IOSS return covers small parcels sent into the EU.
  • VAT return (UVA) for Austria — by Kennzahl; a margin-scheme sale counts with its margin, never its price.
  • VAT summary — for a business in Italy or another EU country.
  • Periodic VAT settlements (LIPE) for Italy — VP2 and VP4 for each month or quarter, with the date to pay each; the other lines are yours or your adviser's to enter. Under the regime forfettario there is none.
  • VAT return (nine boxes) for the UK, in pounds — Box 1 with the margin VAT and adjustments, Box 6, and of Boxes 4 and 7 only bad-debt relief and margin-scheme purchases; Boxes 2, 3, 5, 8 and 9 are not filled. Download MTD file gives the lines for your bridging or accounting software: import the file, do not retype the figures.
  • GST return (GST F5) for Singapore — Boxes 1, 2, 6 and 13; for a dealer that uses the Gross Margin Scheme also the Gross Margin Scheme stock book.
  • Sales tax return for each US state — gross sales, deductions by reason (sales for resale, interstate and foreign sales, exempt organisations, marketplace sales and others), taxable sales, the tax by jurisdiction, and what was collected against what is due. For California, the California sales tax return (CDTFA-401) follows the form line by line, with Schedule A2 by district; line 2 — purchases subject to use tax — is yours to enter, with your gifts and donations listed for it. Download in the CDTFA-401 layout gives the spreadsheet in the form's order. For New York, the New York sales tax return (ST-100) follows New York's own quarters; for Tennessee, the Tennessee sales and use tax return (SLS 450) fills its schedules, the single-item tax and the transit surcharge included.
  • The Margin ledger — purchase price, sale price, margin and VAT of every work sold under the margin scheme.

What each return holds for your country is in Tax assistance by country: what WrkLst covers where you sell from.

A period stays Incomplete while one of its sales has no tax suggestion yet, fits no treatment, or waits for an official exchange rate: there is no total until the Lines to resolve are done, each linked to its sale. Sales decided by hand are listed apart, for your adviser; a tax you charged abroad on one of them counts under your registration there once you have added it under Settings › Tax › Registrations — until then, the sale is among the lines to resolve, as Charged without a registration. A period that tax assistance did not cover from its first day cannot be frozen.

When the figures are right, Freeze figures keeps them, and the sales behind them, as they are now. If tax-free sales of the period still lack their proof, WrkLst warns you first that freezing charges VAT on them, with Go to the proof list. Until the return is filed, Replace with today's figures freezes it anew. Mark as filed records the day you or your adviser filed it.

If a sale changes afterwards, the return says Changed since prepared, sets When frozen, Now and the Difference side by side, and says what to do — for example File a corrected return (Kz 10) or Correct it in your next return. Prepare a corrected return prepares one beside the filed return, which is kept; Earlier versions lists what was replaced. Download spreadsheet gives any return as a spreadsheet at any time.

Proof of export and delivery

Tax-free sales — exports, supplies to businesses in other EU countries — need their proof on file by a deadline, or VAT is charged on them. Proof of export and delivery lists the sales still waiting for it, with the deadline and the days left. Upload proof files a PDF, a picture or an XML file with its Kind of proof — the export declaration (MRN, Ausgangsvermerk), a courier waybill, a confirmation of arrival (Gelangensbestätigung), a forwarder's certificate or the buyer's statement — its Reference and the day it arrived. The file is kept unaltered for as long as it must be kept. A work carried out of Singapore by hand names the papers it needs under it; papers filed after the 60 days keep that sale at 9 %.

For a business in Italy, Send to SdI lists its SdI files — the e-invoices to buyers in Italy and the data of invoices to buyers abroad (the esterometro) — of the last 90 days and older ones still open, each with Send by …, its Status (To send, File ready, Delivered, Not deliverable, Rejected …), Download and Record SdI's answer. Download all to send (ZIP) gives every file still to send at once, for you to upload in Fatture e Corrispettivi. A sale without an issued invoice has no file yet. See The SdI file.

Sales to review

Sales to review lists the sales whose tax was changed by hand (7% typed, 19% suggested), fits no treatment, or for which WrkLst could not suggest a tax — each linked to its sale, where the Tax section shows what to do.

Books and returns

Where your invoices go to DATEV, Books and returns compares the tax in your DATEV export with the tax in your returns, for the period you choose under From and To. The DATEV export counts invoices by the day they were issued, the returns count sales by the day the tax is due, so the two can differ. WrkLst lists these timing differences by cause — an invoice issued after or before the tax point, a payment before the sale, cash accounting, a correction of an earlier period — and what appears on one side only, then the revenue per DATEV account and the figures of the returns. When nothing is left unexplained, it says Books and returns agree for this period.

Good to know

  • WrkLst prepares the figures; you or your adviser file the return — through ELSTER, FinanzOnline, HMRC, the Agenzia delle Entrate, IRAS or the state's own portal. Nothing is filed for you.
  • Only your sales are in the figures: input VAT, your purchases and use tax on them are not.
  • Sales made outside WrkLst are not counted, nor are the sales of related companies.