VAT evidence · Accountant review
Review VAT evidence in Andmera
Understand how confirmed invoices, credit invoices and posted VAT entries feed the worksheet. Classify transactions and review coverage before using the evidence for a declaration.
01
Select the accounting scope#
The VAT evidence worksheet is tied to a company, project and dated accounting period.
- Select the company, project and period in the workspace header. Open Books → Reports → Tax / VAT evidence (the VAT view under accounting reports).
- Confirm the source invoices and credits belong to the same period. Invoices must be confirmed before their VAT lines can appear as evidence.
- The worksheet is a review aid, not a declaration or an EMTA submission. VAT registration and tax treatment need separate review.
02
Record VAT registration#
Check the VAT registration period before classifying transactions.
- In VAT registrations, add the VAT number and its effective start date; set an end date if the registration has ended.
- Check that the registered dates cover the reporting period. If the status says registration does not cover the full period, correct the registration evidence before saving the worksheet.
03
Classify invoice and credit lines#
The Evidence tab shows confirmed sales, purchases and credit lines with their source, amount and current VAT treatment.
- Open Declaration base entries and review each invoice or credit line against the original document and applicable rules.
- Assign a supported sales or purchase VAT treatment where the source has no classification. Check the rate and deductible input VAT rather than inferring treatment from the amount alone.
- Review customer advances, credit corrections and other evidence separately. Unapplied advances and unexpected VAT-account postings are flagged for investigation.
04
Compare evidence with posted books#
VAT source coverage compares confirmed documents with posted VAT-account entries.
- Open VAT source coverage. Review missing or unsupported treatments, missing VAT accounts, unmatched postings, unexpected accounts and amount differences.
- Follow the journal links to inspect entries in Books; correct the underlying record or posting and refresh the worksheet.
- Check output VAT, deductible input VAT and provisional payable in VAT summary. A mismatch needs accountant review before a declaration can be prepared.
05
Save a review version#
A saved worksheet captures the evidence revision you reviewed.
- When the worksheet shows Ready for accountant review, choose Save review version.
- Use Saved worksheet versions to revisit a previous snapshot. If it is marked Source entries changed since saving, switch back to Current evidence and repeat the checks.
Common questions
Why are invoice lines missing?
Only eligible confirmed source documents for the selected project and period appear. Check the invoice status, turnover date, company and accounting period.
Why can't I save the worksheet?
Review the registration dates, classify outstanding VAT lines and investigate source-to-posting differences until the worksheet is ready for accountant review.
Is the provisional VAT payable a filed return?
No. The worksheet is evidence for review; preparing and approving a declaration are separate steps, and filing takes place manually in e-MTA.