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2025

R2025.01 | January 2025

Key highlights

The key highlights in this release solve some of your business challenges and gives you an improved experience with our product.
Business challenge:
 At the beginning of a new calendar year, lawmakers often introduce legislative updates. Tax teams benefit greatly when they can access and review these changes well in advance to ensure they conduct due diligence and avoid any penalties or fines.
Solution:
 It's possible to incorporate some legislative updates into the 1st release of the new year, even if they don't take effect until January 2025. These early changes generally apply only to datasets created with start dates from the introduction of the new legislation.
Jurisdictions with Legislative Updates Released in January 2025
:
  • Estonia
  • France
  • French Polynesia
  • Germany
  • Malta
  • Spain
  • Turkey
Jurisdictions with Legislative Updates Released Earlier in 2024
:
  • Finland
  • Indonesia
  • Luxembourg
  • Norway SAF-T
  • Slovakia
Upcoming Legislative Updates Planned for Q1 2025
:
  • Hungary VAT return and listings
  • Austria Annual return
  • Italy Annual return
Business challenge:
 Ensuring accurate data is key for Compliance teams to ensure their submissions are correct. Many organizations have challenges ensuring correct tax codes are assigned and spending valuable time analyzing & correcting transactional data.
Solution:
 Providing productized import warnings that check relevant data points for logical inconsistencies and applying business rules to validate data has been correctly categorized helps tax teams more easily identify potentially incorrect transactions and quickly navigate to them and correct as needed.
Product Updates:
 Import Warnings for Ina EU transactions. Improves the accuracy and compliance of Intracommunity transaction reporting.

Legislative updates

Thomson Reuters' content team constantly monitors changes in ONESOURCE Indirect Tax Legislation, ensuring our content supports the latest requirements from the covered jurisdictions.
Estonia
: We've added a new intermediate rate at a 13% rate. We've also added anew box 2.2 to the return summary to allow reporting transactions under the new rate and new tax codes for purchases and supplies to cater for transactions falling under the 13% rate. The changes are also incorporated in the schema used for generating the e-filing using the xml output format.
Spain VAT return
: The return summary form 303 (standard VAT return) now includes new boxes 108 and 111, which require manual entry in the Return Summary Analysis sheet (A1). The boxes are also incorporated into the e-filing schema.
Germany Periodic VAT return and prepayments legal update of Periodic VAT Return for 2025
:
  • We added the Business Identification Number to the Company Information sheet and linked it to the Return form, requiring the format to be DE followed by 9 digits.
  • We introduced a new box 70 related to the date of change from the small business regulation (§ 19 German VAT Act) to standard taxation.
  • We changed the Intermediate Rate for agricultural and forestry from 10.0% to 10.6%.
  • We added a new tax code AR_EXMPTWOCRDSBR "Exempt supplies without credit - related to total turnover according to § 19 no. 1 German VAT Law" mapped to box 48.
  • We updated captions, mostly related to Line numbers.
Germany annual VAT return - legal update of Annual VAT Return for 2025
:
  • We deleted Section B and all subsequent sections were re-numbered.
  • We added Business Identification Number to the Company Information sheet and linked to the Return form with a required format set to DE followed by 9 digits
  • We added a new box 136 related to the date of change from the small business regulation (§ 19 German VAT Act) to standard taxation.
  • We mapped a new tax code, AR_EXMPTWOCRDSBR "Exempt supplies without credit - related to total turnover according to § 19 no. 1 German VAT Law" to the new box 236.
  • We changed the Intermediate Rate for agricultural and forestry from 10.0% to 10.6%
  • We made caption changes mostly related to updated Line numbers.
  • We revised the logic for several boxes: removed some of the hardcoded 0 values which don't need to be populated if the amount results with 0
Turkey VAT return (KDV1 & KDV2)
 - We made updates to report VAT exemptions in certain scenarios:
  • We added new boxes for the newly introduced "Explanation" column in section 4, block C, which require manual entry.
  • We introduced new boxes for "Type of exemption," numbered 341 and 342, which also require manual entry.
France VAT return
:
  • We added new M boxes, M1 to M9, related to reporting for energy consumers (excise on energy).
  • We changed captions for Y5, Y6, X5, and Z5 for the Periodic and Group VAT Return.
French Polynesia (ACC content)
: We updated the VAT return to reflect the latest version of the form, including a new CPS section.
Malta
: We introduced new boxes 18B, 23B, 31B, and 37B to reflect the newly implemented 12% VAT rate. We introduced new boxes 18B, 23B, 31B, and 37B to reflect the newly implemented 12% VAT rate.
Saudi Arabia
: We updated the caption of box 14 to reflect the increased limit of correcting errors in subsequent VAT returns from 5000 SAR to 15,000 SAR. The validation error has also been updated to alert the users if the amount entered exceeds the limit

VAT returns/listings

Spain VAT return
: We modified the VAT return so that sheets related to form 322 are no longer part of the main return using a single template. They’ll now display only if an entity is part of a group. Previously, form 322 was added to the returns by default and can be added to a child entity within the group structure.
Germany
: We amended the XML generation logic for box 211, based on changes in validation rules, for the years 2023 and 2022. This change stops exporting the box as "0" if there is no value to report.
Hungary DSPL listings report
: We changed the logic for populating the field Completion Date. Previously, it was populated from InvoiceDate instead of TransactionDate, which could differ from InvoiceDate. Now, users can import 2 dates to the DSPL Transaction sheet - Invoice Date and Transaction Date. The Completion Date in the DSPL Summary sheet is picked up as the Invoice Date, but if the Invoice Date is empty, it defaults to the Transaction Date.
Netherlands
: We hid the technical sheet "ESL XBRL Support" from the main view as it is a system sheet without meaningful value for users.
Portugal VAT return
: We updated the formula for InvoiceMonth in the support sheet of the fornecedores section used in Annexes I and II. This change ensures the XML filing output complies with the requirement for the field Month to include 2 characters and is accepted by the tax authority portal.
We also made a change in the e-Filing logic to ensure field
id
 for transactions reported under
Msadeira
 is always populated with value "3", even though there is no data for Azores VAT return. Previously if there was only data for Madeira it was coming up with value "2" for the id field. If values are present for, Azores should be "02" and Madeira "03".
Poland
: We added new tax codes to allow reporting of partially recoverable VAT amounts under more tax scenarios. Previously, OIC only supported this tax code as fully recoverable and fully irrecoverable:
  • Services purchased from non-EU supplier - partially recoverable (AP_NONEUSUPSRVX) – standard rate 23%
  • Reverse charge services of fixed assets provided by a non-EU established service provider - partially recoverable (AP_NONEUSUPSRVFAX) – standard rate 23%
  • Reverse charge of services fixed assets provided by an EU established service provider - partially recoverable (AP_EUSUPSRVFAX) – standard rate 23%
Romania
: We added new tax codes for transactions related to local supplies with EU-based customers. These transactions are also captured in form 394 in section E:
  • Domestic supply of goods - EU established supplier (AR_DOMSPLYGDSEUSUP)
United Kingdom
: We added a new tax code to allow reporting the net amount in cases of exempt imports of services where the reverse charge doesn't apply:
  • Exempt import of services - AP_IMPSRV_E
Other adjustment report
: We made enhancements to include Other Adjustments (S3) sheet. This sheet supports manual adjustment boxes and manual return boxes on Return Summary Analysis sheet. This sheet lets users import and report on multiple adjustments for each of these boxes on the return. This release also includes the update for Malta.
Invoice Type (Invoice & Credit Note) presentation in return
Invoice type (Invoice & Credit Note) lines will now appear in 2 different rows in the return, instead of being combined into 1 row on the return. This is to provide greater visibility of adjustments to INV/CN amounts. If Invoice Type overrides are used in the import specification to treat negative amounts as INV, then the data gets combined up to 4 rows per tax code, as defined in the following:
  • Positive value, INV
  • Negative value, INV (Adj flag ticked)
  • Negative value, CN
  • Positive value, CN (Adj flag ticked)
This release includes the update for Germany, Hungary and Romania.

E-filing and coverage expansion

Estonia
: We updated the schema version for e-filing to the latest version published by the tax authorities, applicable to KMD5 reporting periods starting from 2025.
Netherlands
: We incorporated the 2025 VAT and ESL Taxonomies into the software.
Germany
:
  • We updated the e-filing system to allow for 2024 Annual VAT submissions based on ERIC schema version 41.
  • We also updated the e-filing system to enable 2025 VAT, ESL, and Prepayment submissions using ERIC schema version 41.
Turkey
: We updated the e-filing schema to reflect changes related to the reporting of exemptions.

Returns

CSV file support for Advanced Import
: We’ve enhanced the Advanced Import feature to support CSV file imports, providing users with more flexibility.
Improved data transfers for returns
: We improved data transfers for returns by enhancing the Advanced Import feature, letting users seamlessly push data into the returns associated with groups, thus streamlining the data transfer process.
Advanced Imports wizard usability
: Users can now customize their import by selecting columns in the Advanced Import's column-mapping wizard. These preferences are saved and automatically applied when the saved import specification is used again.
Enhanced returns display
: We enhanced the returns management system to accurately display open returns under the Returns menu for the selected client.

Imports

New import warnings for intracommunity transactions
: We introduced a new feature to enhance the accuracy of transaction reporting by flagging potential discrepancies in Intracommunity transactions.
  • This update identifies cases where the tax code indicates an Intracommunity transaction, but the Supplier or Customer JurisdictionID doesn’t correspond to an EU relevant country.
  • For Accounts Payable, we trigger a warning if the SupplierJurisdictionID is not EU-based, while for Accounts Receivable, the warning occurs if the CustomerJurisdictionID is non-EU.
  • The warning message displayed is: "The jurisdiction shown for the counterparty doesn’t match expectation based on the Intracommunity tax code."
  • This feature ensures compliance with EU tax regulations by providing early detection of mismatches, allowing for timely corrections.
Enhanced error messages on imports
: We have enhanced error messages on imports to help users better understand the corrective steps needed to rectify errors, leading to a more seamless and efficient workflow.
Key benefits include:
  • Clarity: We have rewritten error messages to provide straightforward and easy-to-understand explanations of the issues encountered.
  • Detail: We now include additional information to help users diagnose problems without needing to refer to support or additional documentation.
  • Actionable Guidance: Where applicable, error messages now include suggested actions or steps that users can take to resolve the issue.
Update on mapping irrecoverable percentage in Import Wizard
: We updated the Import Wizard, specifically affecting the mapping process for the irrecoverable percentage field when creating an import specification. Users should note the following:
Current behavior:
  • Users may see a message stating "Specified cast is not valid" when they map the irrecoverable percentage field.
  • This issue occurs regardless of whether users use a decimal value from the source file or a constant value.
How to reproduce:
  1. Open the Import Wizard.
  2. Go to and select the source file.
  3. Create a rule to read the data.
  4. Attempt to map the irrecoverable percentage field.
Enhancement to 'Transactions' import type for Hungary jurisdiction
: We enhanced the 'Transactions' import type for Hungary by adding a new field called DSPLTransactionDate. Additionally, we changed how the Completion Date is filled out in the Hungary DSPL listings. Previously, we used the Invoice Date for this purpose. Now, users can provide both the Invoice Date and the Transaction Date on the DSPL Transaction sheet. If the Invoice Date isn't provided, the Completion Date will automatically use the Transaction Date instead. This update provides users with more flexibility and accuracy in recording transaction dates.

Other updates

Empty rows on drill-down & active transaction screens
: We resolved the issue of empty rows on Drill Down & Active Transaction Screens. Users previously experienced empty rows when filtering by the warning column, but this data discrepancy issue is addressed in this release. The latest update enhances the drill-down functionality, ensuring a smooth experience even when filtering columns with empty entries. This improvement provides a more dependable and effective method for users to access detailed data.
Contextual help link in OIC Help section
: We updated the Contextual Help Link in the OIC Help Section. When users select ‘Help’ from any screen, they’ll now be redirected to a page that prompts them to go to the new ‘Help and Support’ page. This update is effective immediately and accessible to all users.

Known Issues

Ireland intrastat e-filing
: We recently added an XML output format for Intrastat filing that has an incorrect datatype coded for the field "Nature of Transaction." As a result, when users correctly populate the field with a two-digit code, the e-filing fails validation, alerting users to an incorrect datatype. Despite the validation error, the output is valid and can still be used for submission.
note
Example: The 'transaction' attribute is invalid - The value “xx” is invalid according to its datatype 'Integer' - The Pattern constraint failed.
This defect will be addressed in the next release.

Content Template Versions

VAT3DE15_12_275_TPL.XML <!-- 2025 -->
VAT3DEGRP15_12_220_TPL.XML
VAT3DEANN15_12_162_TPL.XML <!-- Annual 2022 -->
VAT3DEGRPANN15_12_149_TPL.XML
VAT3DEANN15_12_163_TPL.XML <!-- Annual 2023 -->
VAT3DEGRPANN15_12_150_TPL.XML
VAT3DEANN15_12_171_TPL.XML <!-- Annual 2024 -->
VAT3DEGRPANN15_12_156_TPL.XML

This article applies to: