128

(Art. 71 and 72 VAT Act)

1. The FTA may require the taxable person to submit, in particular, the following documentation:
   1. a summary of the details mentioned in Article 126 or 127 for the entire tax period (declaration for the tax period);
   2. the duly signed annual accounts or, if the taxable person is not required to keep books of account, a schedule of the receipts and expenditures as well as of the assets of the business at the beginning and end of the tax period;
   3. the audit report, if one must be issued for the taxable person;
   4. a turnover reconciliation under paragraph 2;
   5. for taxable persons who report using the effective reporting method, an input tax reconciliation under paragraph 3;
   6. for taxable persons who report using the effective reporting method, a schedule showing the calculation of the input tax corrections and reductions undertaken, from which the input tax corrections under Article 30 VAT Act, the own use cases under Article 31 VAT Act and the input tax reductions under Article 33 paragraph 2 VAT Act is apparent.
2. From the turnover reconciliation it must be apparent how the declaration for the tax period, taking account of the different tax rates or the net tax rates and flat tax rates can be reconciled with the annual accounts. To be considered in particular are:
   1. the operating turnover reported in the accounts;
   2. the revenues booked on expense accounts (expense reductions);
   3. the charges within a group of companies that are not included in the operating turnover;
   4. the sales of equipment;
   5. the advance payments;
   6. the other receipts that are not included in the operating turnover;
   7. the payments in kind;
   8. the reductions in earnings;
   9. the bad debts; and
   10. the closing entries, such as periodic accruals and deferrals, the provisions and internal re-bookings that are not turnover relevant.
3. From the input tax reconciliation it must be apparent that the input taxes according to the input tax accounts or to other records have been reconciled with the input taxes declared.
4. The demand for additional documentation under paragraphs 1–4 does not represent a demand for comprehensive documentation within the meaning of Article 78 paragraph 2 VAT Act.