Value added tax return 2020
Topic: Sales tax return 2020
According to Lexware-Office, there is a sales tax liability of €126.40 and a deductible input tax of €332.97 for 2020 (year of establishment), resulting in a liability of -€206.57.
So far so good, I have entered everything in Elster, BUT: In January 2021, a sales tax pre-registration was carried out for December 2020 (reporting period). In this, I have €790 for line 35, €126.40 for line 36 (all taxable sales), and €55.14 deductible input tax for line 66, resulting in a sales tax prepayment/excess of €71.26 (line 83). No pre-registration was carried out for 2020.
Question: where do I enter the €71.26? Under line 168 "prepayment due"? I would then transmit €206.57 + €71.26 as a refund claim to the tax office. The €71.26 was paid to the tax office on January 10, 2021.
Is that correct, or am I thinking wrongly?