Within a company, internal transfers between accounts are often made.
This is a classic internal financing (between 2 accounts)
All accounts are connected
Map the transactions between the accounts under (Cash flow from financing) Internal transfers / Clearing.
The balance of the category is always 0, because the transactions cancel each other out.
The account balance remains unchanged.
The actual VAT payment is mapped normally and is an expense.
Only the main account is connected
Map the transactions between the accounts under (Cash flow from financing) Internal transfers / Clearing.
The balance of the category always shows the movement between the operating (connected) account and the account that is not connected.
The account balance decreases through the transfer (saving up VAT) and increases through the credit before the VAT payment.
The actual VAT payment is mapped normally and is an expense.
Note on "Only the main account is connected": the monitored liquidity is the lowest possible liquidity. Liquidity in the narrowest sense.
If planning with this liquidity is sufficient, you are always on the safe side, because the funds in the reserve account would still be available. This is also called a risk-averse approach.