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EÜR, GuV and VAT ​

Three report tabs read the journal two different ways, plus a VAT summary with its own filing history. All three follow the asset and month you're viewing, and can be exported as CSV or XLSX.

EÜR ​

Einnahmenüberschussrechnung — the cash-basis statement: income and expenses counted only once an entry is posted, shown net of VAT with VAT listed separately as a pass-through item.

GuritaDashboardBookingTrip DatesCalendarOccupancyPOSFinance ▾Dive ▾CRM ▾Master Data ▾Report ▾Settings ▾Session expiryVersionTimezoneClientServer☰ BOOKKEEPINGSearch bookings, guests, trips, agencies…⌘KGURITA DIVE RESORT+🌐 ENBookkeepingJuly 2026 · 63 entries · 3 need attention · base currency EUR⇩ Export+ New entry▾‹July 2026›JULY 2026 · OPENJournalChart of accountsMappingEÜRGuVVATRecurringINCOME BOOKED€38,940↗ 42 entriesEXPENSES BOOKED€6,210↘ 18 entriesJOURNAL NET EFFECT+€32,730Margin 84.0%NEEDS ATTENTION33 need a receiptVAT PAYABLE€4,180Due 20.11.2026CASH & BANK€21,540Cash, bank & card3 unposted entries excluded · the rest of July 2026 is postedCash basis · §4 Abs. 3 EStG⚖EinnahmenüberschussrechnungJuly 2026 · cash received and paid, shown net with VAT listed separatelyCSVXLSX↗OPERATING INCOMECash received, net of VAT — 42 posted documents4000Accommodation revenue28×74.2%€25,4104200F&B revenue11×9.1%€3,1204300Retail & rental3×16.7%€5,720VAT collected€3,610Total operating income, net€34,250↘OPERATING EXPENSESCash paid, net of VAT — 15 posted documents5100Boat fuel & maintenance12×61.8%€6805600Insurance & fees3×38.2%€420Input VAT paid€96Total operating expenses, net€1,100Surplus€33,150Cash received less cash paid for the periodVAT is a pass-through item and is not part of the resultEÜR tab

A banner at the top tells you whether the picture is complete: amber, "{n} unposted entries excluded", while anything for the period is still a draft or waiting for its receipt (status Receipt?); green, "Every document for this period is posted", once nothing is left unposted.

Income and expense each list their accounts with a document count and a share bar, followed by the VAT collected (income) or paid (expense) as its own line, and a group total. The bottom of the tab shows the result — Surplus or Shortfall — with a reminder that VAT is a pass-through item and isn't part of it.

GuV ​

Gewinn- und Verlustrechnung — the accrual profit & loss, in the standard §275 Abs. 2 HGB "total cost method" format, net of VAT. Unlike the EÜR, this counts posted and flagged-for-review entries, on an accrual basis rather than cash.

GuritaDashboardBookingTrip DatesCalendarOPERATIONSOccupancyPOSDive ▾CRM ▾MANAGEMENTFinance ▾BankAll PaymentsCash BoxTemporary PaymentAgent CreditsCustomer CreditsInvoiceBookkeepingMaster Data ▾ReportSettings ▾SYSTEM OKBookkeepingSearch bookings, guests, trips, agencies…⌘KGurita Dive Resort▾+ Create▾🌐 EN ▾Bookkeeping⭳ Export+ New entry▾OPENJournalChart of accountsMappingEÜRGuVVATRecurringINCOME BOOKED↗EXPENSES BOOKED↘JOURNAL NET EFFECTMarginNEEDS ATTENTIONdrafts ormissing receiptsVAT PAYABLEDueCASH & BANKCash, bank, card andprovider balancesTOTAL OUTPUTnet, accrual basisEBITDAmarginRESULT FOR THE YEARreturn on outputPERSONNEL RATIOexpenseGewinn- und VerlustrechnungTotal cost method, §275 Abs. 2 HGB · accrual basis, net of VAT📅 Prior year⬇ CSV⬇ XLSXPOSITIONRATIO1. UmsatzerlöseRooms, diving, F&B, retail2. Sonstige betriebliche ErträgeAccount 4900Gesamtleistung3. MaterialaufwandCost of goods sold, F&BRohergebnis4. PersonalaufwandWages, salaries, social charges5. Sonstige betriebliche AufwendungenBoat, utilities, marketing, rent, insuranceEBITDA6. AbschreibungenDepreciation on fixed assetsBetriebsergebnis (EBIT)7. Zinsen und ähnliche AufwendungenBoat finance loanJahresüberschussof total outputGuV tab

Four KPI cards sit above the statement: Total output (net, accrual basis), EBITDA with its margin, Result for the year with its return on output, and the Personnel ratio with the wages expense behind it. Below them, the position list runs through the standard categories — revenue, other income, cost of materials, personnel costs, other operating expenses, EBITDA, depreciation, EBIT, interest, and finally the result — each row showing its position, its share of output, and its value for the month.

Note: Prior year comparison is shown but disabled — there's no year-over-year comparison yet, and the button explains this if you check its tooltip.

VAT ​

The VAT tab has two cards side by side (stacking on a narrow screen): a summary of the period's VAT, and the filing history.

JournalChart of accountsMappingEÜRGuVVATRecurring%VAT summaryOutput VAT collected against input VAT paid, July 2026⬇ CSVOUTPUT VAT — COLLECTED ON INCOMEStandard revenueVAT · 11%Standard revenueService Tax · 10%Standard revenueVAT · 10%Zero-rated / agency revenue0%€0.00INPUT VAT — PAID ON EXPENSESNon-deductible & zero-rated cost0%€0.00⚖Net VAT payableOwed to the tax officeFiling historyMonthly returns and their state✓ Mark as filedJuly 2026Not yet filedOPENJune 2026Filed by an administratorFILEDMay 2026Later posting changed this figureAMENDEDVAT tab

The summary lists output VAT (collected on income) and input VAT (paid on expenses), each broken into bands, with the base amount and VAT amount per band. Below the bands, Net VAT payable shows either Owed to the tax office or, if the balance is negative, Refund due.

One band per tax. A band is a tax, not a percentage: it is named after the tax as you configured it in the POS tax settings, shown as name · rate — VAT · 11%, Service Tax · 10% — and a sale charged two taxes at once appears in both bands, each with its own base (the amount that particular tax was levied on) and its own tax amount. Because the two taxes of one sale were levied on overlapping amounts, adding the two bases together does not give the sale's turnover; the figure that may be added up is the VAT column, and Net VAT payable already does that for you. A band with no name shows the rate alone: an entry booked by hand at a rate you typed without picking a tax. Bands are listed by rate, highest first.

Entries posted before the per-tax breakdown existed are not left in a nameless band of their own. Re-running the backfill (see Getting started and permissions) attaches the tax name to every entry whose amounts already match its document — in place, without reversing or re-posting anything — so 10% and Service Tax · 10% stop appearing side by side. The same repair runs when a tax is renamed in the POS settings. An entry booked by hand with a tax name keeps that name as its band even before the repair.

:::note Entries booked before this feature arrived still show a single, blended band — one rate that is neither of the taxes actually charged. They stay that way until an administrator re-runs the backfill (see Getting started and permissions), which rewrites them into one band per tax. :::

The filing history lists each month's filing with its amount and a state:

StateMeaning
OpenNot yet filed — the current period shows here even before a real filing record exists, so you can see what it would file at.
FiledAn administrator marked it filed.
AmendedA later posting landed in an already-filed period, changing the figure.

To mark a period as filed: click Mark as filed on the current open period. This is an administrator-only action — if you don't have admin access, the button is still reachable (never simply hidden) but explains itself: clicking it tells you "Admin only" instead of acting. In the combined view the button is disabled with the hint "Mark as filed from the single-asset view — a filing always covers every asset." — the combined figures are for looking at, and a filing always sums every property of your company anyway.

  • Rules you should understand — why the EÜR, GuV, and the Profit/Loss report on the statistics page can each show a different number for the same month.
  • Chart of accounts — where account balances behind the GuV positions live.