Management Information and Transaction by Rate Schedule
The
Management Information (B) Schedule
is a summary of the VAT position and sales and purchases transactions by rate. This schedule also includes a prior period as well as prior year comparisons.Please note that the reverse charge output tax is generated on the purchases side and is not included in the Sales section on this B sheet.
Reverse charges do not correspond to sales, as this would cause duplication and add it on the sales side as well.
Transactions by rate : Accounts payable (B2) Schedule
Summary of all Purchases transactions by rate.
Transactions by rate : Accounts receivable (B3) Schedule
Summary of all Sales transactions by rate.