Editing Reconciliations 1 to 14 | Lucanet Knowledge Base

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Editing Reconciliations 1 to 14

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This page describes the individual reconciliations that Lucanet VAT (Value Added Tax) performs for a company. For each reconciliation, you learn what is checked, how a difference arises, and how to edit an incorrect item.

For information on how to start the reconciliations and how to read the reconciliation result and the processing status, see Performing Reconciliations.

Reconciliation 1 in VAT checks whether the VAT shown in the RFUMSV00 report matches the amount that results from multiplying the base by the tax rate of the respective tax code. Differences are often caused by rounding differences.

If a reconciliation item of reconciliation 1 in VAT has an error, proceed as follows:

Activate the check box in the Edit column for the affected item.

Below the table, enter a correction value and a comment with at least five characters.

Click Save to transfer the change to the declaration.

You can view all changes made in the change log. There you can also upload a file attachment for each change.

In the master data, you can configure a limit for automatic adjustments for the company. VAT automatically corrects differences below this limit and marks them with an exclamation mark as the reconciliation result. In this case, no manual editing is required.

Reconciliation 2 in VAT compares the VAT payable calculated in the VAT form with the balance of the tax payable account from the imported trial balance (RFBILA).

Prerequisite: A separate account for the posted VAT payable or refund must exist in SAP.

Common causes of differences in reconciliation 2 in VAT:

The account clearing of the tax payable account is not exact to the month.

Residual amounts remain on the account.

The account clearing is shifted by a permanent extension of the filing deadline.

To resolve a reconciliation difference in reconciliation 2, adjust the relevant tax payable account via Change RFBILA. Observe the sign specified by VAT, and then perform the reconciliations again.

Alternatively, you can make the change directly in the declaration form by adjusting the respective tax code in the corresponding field position, and then perform the reconciliations again.

Enter a meaningful comment in the comment field. You can also upload attachments in the change log of the reconciliation.

Reconciliation 3 in VAT compares the bases from the RFUMSV00 and RFUMSV10 reports per tax code. VAT shows any differences in an overview table.

Possible causes of differences are intended or incorrect settings in the ERP system or a modification of the standard reports. This reconciliation is also the basis for reconciliations 4 to 8.

To edit an error in reconciliation 3 in VAT, choose one of the following adjustment options depending on the situation:

Change RFUMSV10

: Adjusts the RFUMSV10 to the RFUMSV00 (standard case). This adjustment has no effect on the declaration form.

Change RFUMSV00

: Adjusts the RFUMSV00 to the RFUMSV10 (special case). The adjusted value is entered in the declaration in the field to which the affected tax code is mapped.

In the first months, it is recommended to collect the differences per company and to send the incorrect tax codes to the responsible ERP department using the Excel view, so that you can look for the cause together.

Reconciliations 4, 5, and 6 in VAT check the completeness of the tax postings for different account categories. For each configured account number, VAT compares the account balance from the RFBILA00 with the aggregated tax base from the RFUMSV10. Differences indicate that there are postings without a tax code or that incorrect reversal postings were made.

Prerequisite: Both RFBILA00 and RFUMSV10 must be imported. If one of the reports is missing, VAT performs the reconciliation with an error.

Reconciliations 4 to 6 in VAT check the following accounts:

Reconciliation	Checked accounts
4. Completeness check of revenue accounts	Income accounts
5. Completeness check of expense accounts	Expense accounts
6. Completeness check of asset and liability accounts	Asset and liability accounts

Possible differences in reconciliations 4 to 6 in VAT and their meaning:

Difference	Indication
Value RFBILA > value RFUMSV10	Postings without a tax code exist
Value RFUMSV10 > value RFBILA	Possibly incorrect reversal posting

For each incorrect item of reconciliations 4 to 6 in VAT, decide whether the difference is relevant for reporting:

Not relevant for reporting

: Activate the check box in the

Not subject to reporting

column. The item is set directly to

Done

Relevant for reporting

: Choose the tax code that should have been used for the posting. Enter the correction value and a comment, and click

Save

. The adjustment is taken into account in the declaration.

Note on signs: During the import, VAT processes the signs differently depending on the tax code form and the account type. Therefore, some differences in these reconciliations may not be actual errors.

Reconciliations 7 and 8 in VAT check whether postings with certain tax codes were posted to the expected account groups.

Reconciliation	Check
7. Plausibility check input tax code	Checks that accounts with input tax codes (VST, ESE) were not posted to income accounts.
8. Plausibility check output tax code	Checks that accounts with output tax codes (MWS, ESA) were not posted to expense accounts.

Possible causes of reconciliation errors in reconciliations 7 and 8 in VAT:

An account was classified incorrectly in the master data.

An amount was posted to the wrong account – usually not relevant for reporting.

An amount was posted with a wrong tax code.

If an amount was posted with the wrong tax code, proceed as follows in VAT:

Activate the check box in the Edit column for the affected item.

Below the table, choose the correct tax code.

Enter the correction value and a comment.

Click Save.

VAT automatically creates two adjustments in the declaration: an offsetting entry on the original, wrong tax code and a posting on the correct tax code.

Also correct the corresponding posting in the ERP system. Since this is usually a posting in the subsequent period, VAT creates resubmissions so that the adjustments can be deducted again in the corresponding subsequent period.

Reconciliation 9 in VAT checks whether the values reported in the European Sales List match the values of the preliminary VAT return.

VAT compares the following matters in reconciliation 9:

Matter	Source of information in the preliminary VAT return – example Germany	Source of information in the ESL
Intra-Community supplies	Field 41 + field 77	All entries with type of service "0" – supplies
Intra-Community other services	Field 21	All entries with type of service "1" – other services
Intra-Community triangular transactions	Field 42	All entries with type of service "2" – triangular transaction

Differences often arise because the amounts in the European Sales List do not contain cents – decimal places are truncated, not rounded. For extensive European Sales Lists, this can result in high rounding differences.

In the master data, you can configure a tolerance limit – absolute or as a percentage. If the difference is within this limit, VAT displays the item with a yellow exclamation mark.

In the master data, you specify whether VAT performs the reconciliation when creating the preliminary VAT return, when creating the European Sales List, or in both declarations.

Reconciliation 10 in VAT calculates the deviation between the specified field value of the current month and the average value of this field over the last 12 months.

You configure the reconciliation in the master data – including the field to be checked and the tolerance limit, absolute or as a percentage. If both variants are configured, the percentage tolerance limit applies.

For a more detailed analysis, use the report Deviation between current month and average of 12 previous months.

This reconciliation only makes sense for a company with relatively constant sales.

These reconciliations only make sense if the company is entitled to full input tax deduction.

Reconciliations 12 and 13 in VAT comprise the following checks:

Reconciliation	Check
12. Plausibility check for reverse charge	Checks whether the tax value of the reverse-charge transactions matches the input tax value claimed.
13. Plausibility check intra-community acquisitions / Inputtax	Checks whether the tax value of the intra-Community acquisitions matches the corresponding input tax value.

Differences can be caused by rounding differences or can indicate that certain tax codes do not entitle to full input tax deduction.

If materiality thresholds have been configured, VAT either treats minor differences as negligible – the so-called de minimis threshold – or automatically adds them to the resubmissions so that they can be checked at a later date.

Reconciliation 14 in VAT checks whether the stored G/L accounts have a zero balance, for example for automatic reclassifications at period-end closing.

You configure the G/L accounts for this reconciliation under Master data | Reconciliations. There, assign each account to the Zero balance G/L account group if it is to be taken into account in reconciliation 14.

If a difference is not an actual error, you can record this in the detail view to close the item.

This content was generated using AI and reviewed by Lucanet subject matter experts before publication.

Last updated on Sep 29, 2026

Overview of Reconciliations 1 to 14 in VAT

Reconciliation 1: Plausibility of VAT Amounts in VAT Report V00 in VAT

Reconciliation 2: Comparison of G/L Account with VAT Return in VAT

Reconciliation 3: Checking Differences Between VAT Reports V00 and V10 in VAT

Reconciliations 4–6: Completeness Check of Income, Expense, and Asset and Liability Accounts in VAT

Reconciliations 7–8: Plausibility Check of Tax Codes in VAT

Reconciliation 9: Reconciliation with ESL in VAT

Reconciliation 10: Deviation from the Mean of the Last 12 Months in VAT

Reconciliations 12–13: Plausibility Check for Reverse Charge and Intra-Community Acquisitions in VAT

Reconciliation 14: Zero Balance Validation of G/L Accounts in VAT

Editing Reconciliation Results 1 to 14 in Lucanet VAT

Overview of Reconciliations 1 to 14 in VAT

Reconciliation 1: Plausibility of VAT Amounts in VAT Report V00 in VAT

Editing an Incorrect Item

Reconciliation 2: Comparison of G/L Account with VAT Return in VAT

Editing a Difference

Reconciliation 3: Checking Differences Between VAT Reports V00 and V10 in VAT

Editing an Error

Reconciliations 4–6: Completeness Check of Income, Expense, and Asset and Liability Accounts in VAT

Editing an Error

Reconciliations 7–8: Plausibility Check of Tax Codes in VAT

Correcting a Wrong Tax Code

Reconciliation 9: Reconciliation with ESL in VAT

Reconciliation 10: Deviation from the Mean of the Last 12 Months in VAT

Reconciliations 12–13: Plausibility Check for Reverse Charge and Intra-Community Acquisitions in VAT

Reconciliation 14: Zero Balance Validation of G/L Accounts in VAT

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