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— Reference

Introduction of VERA at Hephata

VAT adjustment posting at the push of a button

Properly accounting for VAT-exempt and VAT-liable transactions

Initial Situation

Workshops for people with disabilities (WfbM) produce goods that are either sold in their own stores or to industrial customers. Sales from the care of people in homes are exempt from VAT. In contrast, the sale of goods produced in workshops is subject to VAT. These social institutions are therefore faced with the problem of having to record a mix of VAT-exempt and VAT-liable sales.


The mix is the prerequisite for the successful use of VERA, as a differentiated input tax deduction has so far been almost impossible to implement with the standard functionalities of the software solutions offered on the market. The difficulty lies in allocating expenses directly to sales and thus meeting the legal requirements for input tax deduction.


The individual business areas of the facility were mapped in four different company codes. Some of these company codes generate a mix of VAT-exempt and VAT-liable sales. The individual cost centers are analyzed in order to allocate the expenses to the sales generated.

It is best to precisely determine the proportions of sales tax-exempt and sales taxable sales in relation to a cost center. This ratio is called the deduction rate and therefore also determines how much input tax can be deducted from a particular expense document.

An example: In the gardening cost center, a maintenance expense of EUR 1160 is incurred for the repair of a lawn mower. The nursery spends 50% of its total working time maintaining green areas for customers. This turnover is subject to VAT. The other 50% of the working time is used to maintain the green areas of two retirement homes. This service is an internal turnover with a facility whose turnover is exempt from VAT. This results in a deduction rate of 50% for this cost center. The total invoice amount of EUR 1160 mentioned above includes input tax of around EUR 185. With a deduction rate of 50%, input tax of EUR 92.50 may be deducted for this invoice.


When using VERA, all input tax-relevant documents are analyzed at the end of the month with regard to their input tax deduction. In addition to the deduction rates of the cost centers, deduction rates of G/L accounts and projects are also set in VERA. Various customizing settings are used to adjust VERA to the financial accounting program used.

Once all receipts have been analyzed at the end of the month, VERA provides the respective financial accounting system with so-called input tax adjustment postings. The respective advance VAT return can then be created for the relevant months using standard reports.

By using VERA, the Evangelische Stiftung Hephata realizes an optimal input tax deduction month after month with low personnel costs.

Contact Person

Miklós Hegybíró führt die Geschicke von IKOR Products

Miklós Hegybiró

Managing Director
IKOR Products GmbH
+49 40 8199442-0


Björn Mayer

Project Manager & Principal Consultant
IKOR Products GmbH
+49 40 8199442-0

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