---
title: "Reconciliations by Country"
description: "Overview of the countries in which VAT can perform reconciliations 1 to 14 and of the reporting fields that the country-dependent reconciliations require in the form."
source_url: https://support.lucanet.com/en/documentation/income-taxes/vat/value-added-tax/performing-reconciliations/reconciliations-by-country
language: en
last_updated: 2026-10-06
---
# Reconciliations by Country in Lucanet VAT

## Overview of the Availability of Reconciliations by Country in VAT

Whether Lucanet VAT (Value Added Tax) can perform the individual reconciliations 1 to 14 in a country depends on the form of the country. Most reconciliations are country-neutral and available in every country. Four reconciliations require specific reporting fields in the form of the country and are therefore available only in some of the countries.

For how to perform the reconciliations, see [Performing Reconciliations](https://support.lucanet.com/en/documentation/income-taxes/vat/value-added-tax/performing-reconciliations.md). For what each reconciliation checks and how to edit an incorrect item, see [Editing Reconciliations 1 to 14](https://support.lucanet.com/en/documentation/income-taxes/vat/value-added-tax/performing-reconciliations/editing-reconciliations-1-to-14.md).

## Country-Neutral Reconciliations in VAT

VAT performs the following reconciliations in every country, provided that the required import data is available and the reconciliation is configured in the master data:

| Reconciliation | Prerequisite |
|---|---|
| 1\. Plausibility of VAT amounts in VAT report V00 | VAT requires the import of the RFUMSV00 and a stored tax rate. |
| 3\. Differences between VAT reports V00 and V10 | VAT requires the import of the RFUMSV00 and the RFUMSV10. |
| 4\. Completeness check of revenue accounts | VAT requires the import of the RFBILA and configured reconciliation accounts. |
| 5\. Completeness check of expense accounts | VAT requires the import of the RFBILA and configured reconciliation accounts. |
| 6\. Completeness check of asset and liability accounts | VAT requires the import of the RFBILA and configured reconciliation accounts. |
| 7\. Plausibility check input tax code | VAT requires the import of the RFBILA and the assignment of the tax codes. |
| 8\. Plausibility check output tax code | VAT requires the import of the RFBILA and the assignment of the tax codes. |
| 10\. Deviation from the mean of the last 12 months | VAT requires the configuration of reconciliation 10 in the master data. |
| 14\. Zero balance validation of G/L accounts | VAT requires the import of the RFBILA and configured G/L accounts. |

## Country-Dependent Reconciliations in VAT

The following reconciliations require specific reporting fields in the form of the country. If a reporting field is missing in the form, the reconciliation in VAT returns no result or fails:

| Reconciliation | Required reporting fields in the form | Available in |
|---|---|---|
| 2\. Comparison of G/L account with VAT return | The form contains a reporting field for the tax payable or the refund. VAT also requires the import of the RFBILA. | all countries except BG, EE, EL, HU, LT, LV, MT, and PT |
| 9\. Reconciliation with ESL | The form contains reporting fields for intra-Community supplies of goods, other services, and triangular transactions. | DE only |
| 12\. Plausibility check for reverse charge | The form contains a reporting field for the recipient's liability for the tax, in Germany according to Section 13b of the German VAT Act. | DE and AT only |
| 13\. Plausibility check intra-community acquisitions / Inputtax | The form contains reporting fields for the tax and the input tax from intra-Community acquisitions. | DE, AT, and ES only |

### Country-Dependent Reconciliations per Country

The following table shows per country whether VAT can perform the country-dependent reconciliations 2, 9, 12, and 13. The ✓ symbol means that the form of the country contains the required reporting fields. The – symbol means that a required reporting field is missing. The country-neutral reconciliations are available in all listed countries:

| ISO | Country | Reconciliation 2 | Reconciliation 9 | Reconciliation 12 | Reconciliation 13 |
|---|---|---|---|---|---|
| AT | Austria | ✓ | – | ✓ | ✓ |
| BE | Belgium | ✓ | – | – | – |
| BG | Bulgaria | – | – | – | – |
| CH | Switzerland | ✓ | – | – | – |
| CZ | Czech Republic | ✓ | – | – | – |
| DE | Germany | ✓ | ✓ | ✓ | ✓ |
| DK | Denmark | ✓ | – | – | – |
| EE | Estonia | – | – | – | – |
| EL | Greece | – | – | – | – |
| ES | Spain | ✓ | – | – | ✓ |
| FI | Finland | ✓ | – | – | – |
| FR | France | ✓ | – | – | – |
| GB | United Kingdom | ✓ | – | – | – |
| HR | Croatia | ✓ | – | – | – |
| HU | Hungary | – | – | – | – |
| IE | Ireland | ✓ | – | – | – |
| IT | Italy | ✓ | – | – | – |
| LI | Liechtenstein | ✓ | – | – | – |
| LT | Lithuania | – | – | – | – |
| LU | Luxembourg | ✓ | – | – | – |
| LV | Latvia | – | – | – | – |
| MT | Malta | – | – | – | – |
| NL | Netherlands | ✓ | – | – | – |
| PL | Poland | ✓ | – | – | – |
| PT | Portugal | – | – | – | – |
| RO | Romania | ✓ | – | – | – |
| SE | Sweden | ✓ | – | – | – |
| SI | Slovenia | ✓ | – | – | – |
| SK | Slovakia | ✓ | – | – | – |

For the declarations, forms, and transmission channels that VAT supports per country, see [Supported Countries in VAT](https://support.lucanet.com/en/documentation/income-taxes/vat/supported-countries.md).