Many service providers sell services with different VAT treatment: physiotherapy is VAT-exempt, the wellness massage is not, and the care product has yet another rate. Others are small businesses and show no VAT at all. This guide shows how to model both in bessa.
Please check with your tax advisor which of your services are tax-exempt and whether you can use the small business regulation. This guide describes the setup in bessa and is not tax advice.
The principle: VAT rate per article group
An article's VAT rate comes from its article group. The VAT rates themselves are predefined per country; the 0 % rate is always available. See Tax types.
So split your services into article groups by VAT rate, e.g.:
|
Article group |
VAT rate |
Examples |
|---|---|---|
|
Therapy |
0 % |
Physiotherapy, medical massage on prescription |
|
Wellness |
Standard rate |
Wellness massage, relaxation treatment |
|
Products |
the rate that applies to products |
Massage oil, care products |
|
Travel |
the rate that applies to travel |
Travel fee |
Mixed invoices
If you book services from different groups on one invoice, the Sales Point calculates each line with its own VAT rate. Below the lines there is a tax summary per rate, the tax-exempt services at 0 %. There is nothing more to configure.
If your customers need an invoice for the therapy only, e.g. for their insurer, take payment for therapy and wellness in two separate invoices.
Small business regulation
If you use the VAT exemption for small businesses, two settings are needed:
-
Note on the receipt: in the bessa Manager, enable the Microenterprises option for the company on the Tax tab. The Sales Point then prints the note "No VAT applied according to small business regulations" on every receipt. The change applies from the next Sales Point closing.
-
0 % VAT rate on all article groups: the option does not change the VAT rates of your articles. So set the 0 % rate on all article groups yourself, so that no VAT is calculated on the receipts.
Don't forget step 2. With the option enabled but article groups with a VAT rate, the receipt carries the note on the tax exemption and still shows VAT.
If you later exceed the turnover limit, disable the option and switch the article groups to the correct VAT rates, ideally at the turn of a month or year and after consulting your tax advisor.
Frequently asked questions
Can I give a single article a different VAT rate than its group? Put it in an article group with the matching rate. Only for companies in Germany are there additional deviating rates per pricing level, see Eat in or take away.
Where do I see how much tax-exempt turnover I made? In the Turnover report at the Sales Point and in the reports in the bessa Manager, broken down by VAT rate.