[18.0] l10n_de_tax_statement: wrong tax amounts in line 34, 35 and 40 (13b purchases and intra community supplies)

[smaddlsoft]

Negative tax amounts in VAT statement causing incorrect totals

Module

l10n_de_tax_statement

Describe the bug

When generating the German VAT statement (Umsatzsteuervoranmeldung), certain tax amounts are displayed as negative values instead of positive, which leads to incorrect final balances in the report.

Specifically affected:

• Line 40 (Version 2021/2022) : "Steuerpfl. sonst. Leist. e. i. übr. Gemeinschaftsgeb. ans. Untern. gem. § 13b Abs. 1 UStG (46 / 47)"
  --> The tax amounts in these lines show as negative when they should be positive, causing the final tax calculation (Umsatzsteuer-Vorauszahlung) to be incorrect.

Additionally, the following may also not be correct:

• Intra-community acquisition lines (innergemeinschaftliche Erwerbe) 7% and 19%- tax amounts in lines 34 and 35 (Version 2021)
  --> only the base showed up for me, not the tax

Expected behavior

• Positive tax amounts in all three cases

To Reproduce

Tested versions 2021/2022

Steps to reproduce:

1. Create an invoice with reverse charge (§ 13b UStG) and intra-community acquisition (7% and 19%)
2. Generate the VAT statement report
3. Check lines 34, 35 and 40 , especially the tax column
4. Observe that the final balance "Verbleibende Umsatzsteuer-Vorauszahlung" is incorrect

All tax amounts in the reverse charge section (§ 13b UStG) and intra-community acquisitions should be displayed as positive values to correctly calculate the final VAT payable. The VAT statement should match the requirements for submission to German tax authorities.

Additional context
This affects companies doing business in Germany with reverse charge transactions or intra-community acquisitions. The reports cannot be submitted to tax authorities without manual corrections.

[smaddlsoft]

@tv-openbig maybe you can double check this, maybe I am also overseeing something. Were these lines working fine in previous versions?