General ledger accounts – all transactions sorted by General ledger code – and then by VAT category – with columns for totals of base and VAT – to highlight General ledger codes used for both Output and/or Input- and if VAT for all / some transactions only

VAT category codes - all transactions sorted by VAT category code – with columns for master data information (VAT201 code & default rate % and exclude Indicator) and  totals of base and VAT – to highlight where VAT was used correctly according to master data rules - and if VAT for all / some transactions only.

Zero rated transactions - all zero rated transactions sorted by VAT category code – with columns for master data information (VAT201 code & default rate % and exclude Indicator) and  totals of base and VAT – and highlight where VAT was charged incorrectly according to master data rules

Non-claimable transactions - all non-claimable transactions sorted by VAT category code – with columns for master data information (VAT201 code & default rate % and exclude Indicator) and  totals of base and VAT – and highlight where VAT was charged incorrectly according to master data rules

Exempt transactions - all exempt transactions sorted by VAT category code – with columns for master data information (VAT201 code & default rate % and exclude Indicator) and  totals of base and VAT – and highlight where VAT was charged incorrectly according to master data rules

Bad debts - all bad debt transactions sorted by General ledger code – with columns for totals of base and VAT – and highlight where VAT was not charged

Foreign purchases – imports and exports – by country or currency - with columns for totals of base and VAT – and highlight where VAT was charged incorrectly

Apportionment – recovery analysis – If an expense can be directly attributed to an Income

Discount allowed - all transactions sorted by General ledger code for discount allowed – and then by VAT category – with columns for totals of base and VAT – and highlight where VAT was charged and where no VAT was charged

High value VAT Transactions – by customer/vendor – with complete documents – selected by monetary value

High value credit VAT Transactions – by customer/vendor – with complete documents – selected by monetary value

Gross value check – by Transactions – where base and VAT do not add up to gross  amounts

Comparison of VAT201s per period(s) – highlighting current to previous periods – percentages and values – with comments

 

PLUS:

Completeness test – all trans sorted by VAT General ledger codes  - posted to VAT Accounts with no VAT