Visma eEkonomi Smart
Register purchase invoice with VAT reverse charge
When you receive an invoice where reverse charge VAT rules applies, the invoice is partly or fully without VAT. You, as the buyer, need to add both input and output VAT when you register the purchase invoice, according to Swedish VAT rates. It is also you as the buyer or receiver of the invoice that is responsible to make sure that the purchase invoice includes all requirements needed. Read more in the topic Construction sector, VAT reverse charge.
Make sure that the invoice states your VAT number and that reverse charge VAT rules applies, if this is missing and the invoice is sent without VAT you need to contact your supplier.
- Select Purchasing - Supplier invoices.
- Select New purchase invoice.
- Choose the supplier or register a new supplier for whom you want to register the invoice.
- Fill in the invoice details. If the invoice includes lines with VAT and without VAT (or different VAT rates) you need to register the lines separately.
5 a. For goods or services purchased within Sweden where rules for reverse charge VAT applies you need to add a row for input VAT and another row for output VAT when you register the invoice in Visma eEkonomi Smart.
Accounts to use, reverse charge VAT within Sweden.
| Boköringskonto | Momskod | Debet |
Kredit |
|---|---|---|---|
| 4415 Inköpta varor i Sverige, omvänd skattskyldigheten 25% | 23 (25%) | Belopp som är underlag för 25% moms | |
| 4416 Inköpta varor i Sverige, omvänd skattskyldighet 12% | 23 (12%) | Belopp som är underlag för 12% moms | |
| 4417 Inköpta varor i Sverige, omvänd skattskyldighet 6% | 23 (6%) | Belopp som är underlag för 6% moms | |
| 2614 Utgående moms omvänd skattskyldighet 25% | 30 (25%) | Beräknad utgående moms 25% | |
| 2624 Utgående moms omvänd skattskyldighet 12% | 31 (12%) | Beräknad utgående moms 12% | |
| 2634 Utgående moms omvänd skattskyldighet 6% | 32 (6%) | Beräknad utgående moms 6% | |
| 2647 Ingående moms omvänd skattskyldighet varor och tjänster i Sverige. | 48 (0%) | Beräknad ingående moms (samma belopp som den sammanlagda utgående momsen) |
5 b. When you register an invoice for goods purchased within EU you will get a pop up message to inform you that a row for input VAT and a row for output VAT has been added to the entry. The suggested accounts are based on 25% VAT and need to be changed if a different VAT rate applies.
Accounts to use, reverse charge VAT within EU.
| Bokföringskonto | Momskod | Debet |
Kredit |
|---|---|---|---|
| 4056 Inköp varor 25% EG | 20(25%) | Belopp som är underlag för 25% moms | |
| 4057 Inköp varor 12% EG | 20 (12%) | Belopp som är underlag för 12% moms | |
| 4058 Inköp varor 6% EG | 20 (6%) | Belopp som är underlag för 6% moms | |
| 2614 Utgående moms omvänd skattskyldighet 25% | 30 (25%) | Beräknad utgående moms 25% | |
| 2624 Utgående moms omvänd skattskyldighet 12% | 31 (12%) | Beräknad utgående moms 12% | |
| 2634 Utgående moms omvänd skattskyldighet 6% | 32 (6%) | Beräknad utgående moms 6% | |
| 2645 Beräknad ingående moms på förvärv från utlandet | 48 (0%) | Beräknad ingående moms (samma belopp som den sammanlagda utgående momsen). |
- Indicate the projects or cost centers if you are working with this.
- Choose Save draft or Post to ledger when you are done.
Related topics
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Register purchase invoice |
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Construction sector, VAT reverse charge |
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VAT |
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Submit EU periodic VAT declaration to Skatteverket |
