Visma Skatt & Bokslut Pro
Debited preliminary tax
You create a sub-appendix by pressing the paperclip icon 
from Reconciliation BS - Overview or Reconciliation BS - Appendices.
At the beginning of each financial year, Skatteverket decides the amount of preliminary tax to be paid. The preliminary tax is based on the calculated profit for the coming financial year and the decided amount will be deducted from the company's tax account every month.
The Debited preliminary tax appendix is used for reconciling the preliminary tax account and you specify the payments decided by Skatteverket. Payments in all months of the financial year, plus relevant month(s) of the next, are included. That is because the payment in the next year refers to tax for the previous year.
For each month, the amounts are entered when the payment for the previous month is paid (deducted from your tax account). in the March field, you enter the preliminary tax paid in March, applicable for February.
The program assumes that account 2518 is used for debited preliminary tax.
Billing and payment periods
There are four billing periods with four associated payment periods. Depending on what financial year your company has, it falls under different billing and payment periods:
| Financial years | Billing period | Payment period |
|---|---|---|
| Feb 1 - Jan 31 March 1 - Feb 28 April 1 - March 31 May 1 - April 30 |
May 1 - April 30 | June 12 - May 12 |
| June 1 - May 31 July 1 - June 30 |
July 1 - June 30 | Aug 17 - July 12 |
| Aug 1 - July 31 Sept 1 - Aug 31 |
Sept 1 - Aug 31 | Oct 12 - Sept 12 |
| Oct 1 - Sept 30 Nov 1 - Oct 31 Dec 1 - Nov 30 Jan 1 - Dec 31 |
Jan 1 - Dec 31 | Feb 12 - Jan 17 |
If you have a financial year that ends at a different time than one of the billing periods above, you start from the billing period that falls closest after the end of your financial year.
In the Paid amount column, enter the amount for the months that have passed. At the next monthly reconciliation, the program will automatically fill in the same amount as the previous period.
If you enter a value in one of the months, the next months will automatically be filled with that value. The amounts above will not be affected.
You will see the opening balance for the account you have chosen to link the attachment to. The opening balance together with the monthly payments will be the reconciliation amount on the main appendix.
Link to the Summary of the year's tax liabilitiy/claim appendix (limited companies only)
When the appendix Summary of the year's tax liabilitiy/claim is created in the year-end period, the amounts will be fetched from the Debited preliminary tax appendix automatically. The sum should correspond with what's been paid to during the current financial year. For a normal financial year, it includes payments for the period Feb 20X1 - Dec 20X1.
When the appendix is created, an automatic rebooking of the bookkept value is made from account 2518 to 2510.
Read more in Summary of the years tax liability/claim.
