Tax figures

Under Accounting → Reports → Taxes, Leadmode calculates from your journal the values for three forms: the advance VAT return (Umsatzsteuer-Voranmeldung), the annual VAT return (Umsatzsteuererklärung) and the Anlage EÜR (income surplus statement). Each value appears exactly as you enter it in ELSTER. Leadmode transmits nothing to the tax office.

Advance VAT returnCopy link to heading

You set the periods (month, quarter or no advance return) and the VAT method (on invoiced amounts or on payments received) under Settings → Bookkeeping. For each period you see output VAT, input VAT, VAT payable and the filing deadline (10th day after the end of the period, § 18 Abs. 1 UStG; with a permanent deadline extension one month later, § 46 UStDV). A click on the period shows the figures.

You enter tax bases in whole euros (cents are dropped) and taxes with cents. Leadmode shows both, with the exact amount next to them.

• VAT on invoiced amounts (Soll-Versteuerung): VAT counts with the invoice date (§ 13 Abs. 1 Nr. 1 Buchst. a UStG).
• VAT on payments received (Ist-Versteuerung): VAT counts with the payment (§ 20 UStG); Leadmode distributes each payment across the posted invoice lines. Input VAT, § 13b and acquisitions count with the document.
• Exempt from advance returns (§ 18 Abs. 2 Satz 3 UStG): Select ‘No advance return’; then only the annual return counts.
• Small business (§ 19 UStG): There are no VAT figures.

Annual VAT returnCopy link to heading

For the calendar year, Leadmode shows the same items with the figures of the annual return (form USt 2 A), for example 177 instead of 81, 741 instead of 41, 846/847 instead of 46/47 and 320 instead of 66. Below that are the remaining VAT for the year (Kz 816), the advance payments due (sum of the advance returns, without its own figure) and the final payment or refund (Kz 820). If you are exempt from advance returns, the final payment is the entire VAT for the year.

Anlage EÜRCopy link to heading

The Anlage EÜR counts what was paid during the year (money received and paid out, § 11 EStG). Each account fills one figure:

• Default: Accounts from the SKR03 or SKR04 template have a suitable figure, for example revenue at 19 % at 112 (as a small business 111), interest income at 103, telephone at 280, office supplies and postage at 229, advertising at 224, insurance at 223, hardware and software maintenance at 228, legal and consulting costs at 194. Your own revenue accounts go to 112, your own expense accounts to 183 (‘other fully deductible operating expenses’). There is no official mapping table; the default is derived from the instructions for the Anlage EÜR.
• VAT: The VAT contained in income goes to 140, input VAT paid to 185, payments to the tax office to 186 and refunds to 141.
• Not in the EÜR: Private withdrawals and contributions, bank, cash, receivables and payables.
• Change it yourself: Under ‘Account mapping’, you choose a different figure for each account or ‘not in the EÜR’.

Leadmode splits entertainment expenses: 70 % deductible (Kz 175) and 30 % non-deductible (Kz 165, § 4 Abs. 5 Satz 1 Nr. 2 EStG). Only the deductible part counts towards operating expenses.

Totals and result appear with their figures: operating income (159), operating expenses (199), profit (219). Leadmode shows the profit before adjustments such as the investment deduction or tax-free income; you enter those in ELSTER yourself.

What you add yourselfCopy link to heading

Leadmode only calculates what is in the journal. Among other things, you enter the following yourself:

• special advance payment with a permanent deadline extension (Kz 39), adjustments under § 15a and § 17 UStG, import VAT (Kz 62),
• depreciation without an asset register (with Fixed assets and depreciation, Leadmode posts it itself), private car use and other withdrawals, home office, trips between home and business, investment deduction,
• entries in foreign currency (the figures only count euros).

Posting reverse charge and acquisitions on purchasesCopy link to heading

If you buy a service from a business in another EU country (for example advertising or software) or goods from another EU country, the invoice shows no VAT. You owe it yourself and at the same time deduct it as input VAT (§ 13b Abs. 5, § 15 Abs. 1 Satz 1 Nr. 3 und 4 UStG).

1. In the incoming document or when booking a bank transaction directly, choose the tax key ‘§ 13b: Leistung aus dem EU-Ausland 19 %’, ‘§ 13b: übrige Fälle 19 %’ or ‘Innergemeinschaftlicher Erwerb 19 %’.
2. Enter only the net amount, without tax.
3. Leadmode posts the net amount to the expense account and, in addition, an entry of 19 % from input VAT to output VAT. The VAT payable does not change as a result.

The keys and accounts come with Accounts and mapping → Apply template (missing accounts are added, nothing is overwritten). With your own chart of accounts, create an input VAT tax key with a tax case and two accounts: input VAT and output VAT.

ExportCopy link to heading

PDF shows the figure, the label in the form and the value to enter, plus the notes. CSV contains the same lines and the exact amount in cents. The labels keep the German wording of the official forms.

SourcesCopy link to heading

• BMF letters (Federal Ministry of Finance) of 29.12.2025 (form templates USt 1 A 2026 and annual VAT return 2026), of 09.12.2024 (annual VAT return 2025), of 29.08.2025 (Anlage EÜR 2025) and of 01.09.2026 (Anlage EÜR 2026)
• Umsatzsteuergesetz (VAT Act): § 13b, § 15, § 18, § 19, § 20 UStG (gesetze-im-internet.de/ustg_1980)
• Umsatzsteuer-Durchführungsverordnung (VAT Implementing Regulation): § 46 UStDV (permanent deadline extension)
• Einkommensteuergesetz (Income Tax Act): § 4 Abs. 3 und Abs. 5, § 11 EStG; § 60 Abs. 4 EStDV (Anlage EÜR)
• Forms USt 1 A (advance return), USt 2 A (annual VAT return), Anlage EÜR with instructions (form management system of the federal tax administration, formulare-bfinv.de)