---
title: "Performing Reconciliations"
source_url: https://support.lucanet.com/en/documentation/income-taxes/vat/european-sales-list/reconciliation-report
language: en
last_updated: 2026-10-05
---
# Performing Reconciliations for the European Sales List in Lucanet VAT

## Overview of the 'Reconciliations' Workspace of the European Sales List in VAT

The **Reconciliations** workspace under **European Sales List** (ESL) in Lucanet VAT (Value Added Tax) is used for the qualitative monitoring of the European Sales List. Currently, the **Reconciliation with VAT Return** is available, that is, reconciliation 9, which compares the values of the European Sales List with the values of the preliminary VAT return (see section [Reconciliation 9: Reconciliation with ESL](https://support.lucanet.com/en/documentation/income-taxes/vat/value-added-tax/performing-reconciliations/editing-reconciliations-1-to-14.md#reconciliation-9-reconciliation-with-esl-in-vat)).

## Navigation to the 'Reconciliations' Workspace of the European Sales List in VAT

The **Reconciliations** workspace can be found under **VAT | European Sales List | Reconciliations** and is displayed as follows, for example:

![Shows the 'Reconciliations' workspace of the European Sales List in VAT for the period 'DE_2020_11_VA' and the company '1000 - Organträger' with the heading 'Reconciliation with VAT Return', the 'Run reconciliations' button, the three-dot icon, and the information 'Last time executed: ---'. Below it is the empty table with the columns 'Result', 'Type of transaction', 'VAT Return value', 'ESL value', and 'Difference'.](https://support.lucanet.com/assets/docs-images/income-taxes/vat/european-sales-list/reconciliation-report/_images/en/reconciliations-overview-european.png)
The 'Reconciliations' workspace

## Prerequisites for the Reconciliations of the European Sales List in VAT

To use the **Reconciliations** workspace under **European Sales List** in VAT, the following prerequisites must be fulfilled:

| Prerequisite | Description |
|---------|---------|
| Reconciliation 9 activated | The reconciliation with the European Sales List, that is, reconciliation 9, is activated in the master data of the company, and its execution is configured for the **European Sales List** context. |
| European Sales List used | The **Submits ESL** check box is activated in the master data of the company. Otherwise, the **European Sales List** functional area is not displayed. |

In the master data, you define whether you execute this reconciliation in the **Value Added Tax** functional area, in the **European Sales List** functional area, or in both functional areas. If the reconciliation is only configured for the VAT return, it is not displayed under the European Sales List – and vice versa.

You configure the reconciliations in the **Master data** functional area in the **Reconciliations** workspace.

## Structure of the 'Reconciliations' Workspace of the European Sales List in VAT

The heading of the workspace is **Reconciliation with VAT Return**. VAT compares the totals per **type of transaction** – intra-Community supplies, services, and intra-Community triangulations – and displays differences between the preliminary VAT return and the European Sales List.

Below the **Run reconciliations** button, a note on the preliminary VAT return and the information on the last execution can be displayed. The results are presented in a table.

The result table of the reconciliation of the European Sales List in VAT contains the following columns:

| Column | Description |
|---------|---------|
| Result | Evaluation of the reconciliation for the respective row, e.g. **Error** if the difference is outside the tolerance. |
| Type of transaction | Name of the reconciled transaction type (see section [Assignment of the Types of Transaction in VAT](#assignment-of-the-types-of-transaction-in-vat)) |
| VAT Return value | Aggregated value from the preliminary VAT return for this transaction type |
| ESL value | Aggregated value from the European Sales List for this transaction type |
| Difference | Difference between the **VAT Return value** and the **ESL value** |

## Executing Reconciliation 9 for the European Sales List in VAT

To start the reconciliation of the European Sales List in VAT, click **Run reconciliations** in the top right corner.

VAT determines the values from the preliminary VAT return and from the European Sales List and updates the table. If the reconciliation has already been executed, VAT displays the date, time, and user name of the last execution.

> **Note:** Finalize the preliminary VAT return of the same period before you execute the reconciliation. As long as the VAT return is open, the values from the VAT return may be incomplete; VAT displays a message in this case.

## Understanding the Reconciliation Result of the European Sales List in VAT

The **Result** column uses the same status values as the overview table in the **Reconciliations** workspace under **Value Added Tax** for reconciliation 9. Each row – one **type of transaction** – corresponds to one reconciliation item.

The possible status values of the reconciliation of the European Sales List are:

| Status | Meaning |
|---------|---------|
| Plausible | The reconciliation item is free of errors. |
| Error | The reconciliation item has a deviation outside the tolerance. |
| Not started | The reconciliation has not been executed yet. |

Absolute or percentage-based tolerance limits can be stored in the master data. Deviations within these limits are considered uncritical.

The overall status of the **Reconciliations** step in the [Status](https://support.lucanet.com/en/documentation/income-taxes/vat/european-sales-list/esl-status.md) workspace is derived from these results. Details are displayed there in the **Log** column.

## Assignment of the Types of Transaction in VAT

The rows of the result table correspond to the three reportable types of transaction according to the scheme of the European Sales List. In terms of content, the same transactions are covered as in the reconciliation **Reconciliation with ESL** in the **Value Added Tax** functional area. The following table describes the assignment of the types of transaction in VAT:

| Type of transaction (display) | Assignment |
|---------|---------|
| Intra-Community supplies | Comparison of the values for supplies; in the preliminary VAT return aggregated from fields **41** and **77**, among others; in the European Sales List, the entries with type of transaction **0**. |
| Intra-Community services | Comparison of the services; in the preliminary VAT return **field 21**, among others; in the European Sales List, type of transaction **1**. |
| Intra-Community triangulations | Comparison of the triangulations; in the preliminary VAT return **field 42**, among others; in the European Sales List, type of transaction **2**. |

**Notes on typical differences**

In the reconciliation of the European Sales List in VAT, differences typically arise for the following reasons:

- **Full euros in the ESL:** Values of the European Sales List are transmitted in full euros without decimal places. VAT truncates the decimal places and does not round. With many rows, this can result in noticeable differences from the VAT return; tolerances in the master data often account for this.
- **Import and saving:** The ESL values are based on the data imported and saved in the [Import](https://support.lucanet.com/en/documentation/income-taxes/vat/european-sales-list/import-data-summary.md) workspace. Without imported and saved ESL data, the values in the **ESL value** column are missing or deviate.
- **VAT return:** Only when the preliminary VAT return for the same period and company exists and is finalized are the values in the **VAT Return value** column fully reliable.

Resolve the causes of the differences in the declarations or in the source data, and then execute the reconciliation again.