Visma eEkonomi Smart
Understanding the VAT report
The VAT report is structured in blocks with several numbered boxes. Ledger accounts are assigned to different VAT codes, which determine in what blocks and boxes the VAT will be presented.
All accounts in your chart of account in Visma eEkonomi Smart are set according to the BAS Accounting Plan standards and have specific VAT codes linked to them. If you create a new account, it is important to know whether the account should be assigned a VAT code, and if so, which code.
The various blocks in the report are summarised and the total VAT to pay or VAT to be refunded is shown in the last box on the bottom of the report. Visma eEkonomi Smart calculates the sum of all boxes for you, based on the journal entries for the VAT period you are reporting for. You do not have to make any calculations yourself.
Sales or self-supply subject to VAT (Block A and B)
I rutorna i block A (ruta 05-08) redovisas all momspliktig försäljning i Sverige. Den utgående momsen, som lagts till på försäljningen, redovisas i block B (ruta 10-12).
Purchases subject to VAT (Block C and D)
Goods sold within the EU and reversed charge VAT rules apply*, the buyer is responsible to report both input and output VAT. All purchases of goods where reversed charge VAT applies are reported in block C (boxes 20-24). The output VAT for these purchases are reported in block C (boxes 30-32).
Example: A purchase of a table from Germany (both parts are VAT registered and the VAT number has been presented to the seller).
Invoiced amount from the supplier: 10 000 kronor - reported in box 20 (Purchases of goods from another EU country).
VAT: 2 500 kronor (10 000 x 25%) - reported in box 30 and 48 (Output VAT 25% and Input VAT to deduct).
*Reversed charge VAT rules also apply for the construction sector within Sweden. Go to skatteverket.se to read more about the exceptions to the main rule.
Input and output VAT on import (Block H and I)
Read more in the topic VAT rules for imports.
Sales etc. which are exempt from VAT (Block E)
Även sådan försäljning som är undantagen från moms redovisas på skattedeklarationen. This is done in block E (Box 35-42).
Input VAT (Block F)
The input VAT is reported as a total sum and not as detailed as the output VAT. The total input VAT for all purchases made is reported in block F (box 48), it does not differentiate the VAT percentage.
VAT to pay or be refunded (Block G)
This box is always filled in and tells you whether you should pay or get a VAT refund for that specific VAT period.
Related topics
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Checklist - VAT reports for limited liability companies |
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VAT |
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