VAT codes

The VAT report consists of numbered boxes for reporting sales, certain purchases, withdrawals and VAT.

All VAT codes are connected to ledger accounts, ensuring that your transactions end up in the right boxes on the VAT report. All ledger accounts in the chart of accounts which require a VAT code already have codes assigned to them, so there is no need to add them manually.

The VAT codes determine in which box on the VAT report the ledger accounts should be reported - all codes have a corresponding box with the equivalent number on the VAT report. Several ledger accounts may have the same VAT code, and in this case they are reported in the same box on the VAT report.

You have sold items with 25% VAT. You have chosen the sales category Goods 25% VAT on the article in the article register. In the sales category, account 3051 - Försäljn varor 25% sv is preselected as sales subject to VAT, and account 2611 - Utgående moms på försäljning inom Sverige, 25% is automatically selected as the VAT account.

If we take a look at the chart of accounts, we see that account 3051 is connected to VAT code 05, and account 2611 has VAT code 10. When these accounts are used, the amounts will end up in the boxes 05 and 10 respectively on the VAT report.

Click on the images below to see examples:

If you have purchased an item, it is usually only the VAT that should be registered in the VAT report. There are however exceptions, which you can read about in our support forum.

The VAT for purchases is posted to account 2641 - Debiterad ingående moms. Account 2641 is connected to VAT code 48 and is therefore reported in box 48 of the VAT report. All input VAT, regardless of whether it is 6, 12 or 25%, is reported in the same box - box 48.

When you create the VAT report, Visma eEkonomi Smart checks if the estimated VAT corresponds to the VAT rate for the ledger account you have used. If, for example, the VAT does not align with your sales or foreign purchases, the program will flag that there are deviations. You should then go over the deviations and correct them, if applicable.

Read more in the topic VAT report deviations.

Related topics

Checklist - VAT reports for limited liability companies
Checklist - VAT reports for sole proprietorships

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