Visma Skatt & Bokslut Pro
Own adjustment
Click on the pen icon below Profit/loss planning - Own adjustment to make your own, custom tax adjustments instead of using the program’s suggestions for the final adjustment of the company’s profit/loss.
Under Profit/loss planning - Own adjustment, we have added an option to let the program calculate the standard deduction for business income so that it corresponds to the final social contributions. This is a useful method, for example when a business is closing down and does not want to have to do any reconciliations in the coming years.
Field explanations
Interest allocation
Positive interest allocation
If positive interest allocation is possible, a suggestion for Maximum interest allocation that can be used for positive interest allocation is shown, based on the calculated profit/loss before the deduction for interest allocation. It is possible to adjust the suggested amount by specifying another amount.
Negative interest allocation
The amount for negative interest allocation, which is compulsory, cannot be changed. In case an amount for negative interest allocation has been specified by the program, positive interest allocation is no longer possible.
Tax allocation reserve
Two amounts are generated by the program:
- The highest possible reversal from the tax allocation reserve.
- The compulsory reversal of the allocated, not yet reversed, amount from six years before the current income year.
Reversal of tax allocation reserve
You can specify another amount, lower than or equal to the amount suggested by the program in the Maximum reversal field, and higher than or equal to the compulsory reversal.
Allocation to tax allocation reserve
The highest possible allocation to this year’s tax allocation reserve is 30 percent of the income prior to the deduction. The highest possible allocation is calculated by the program. Specify the amount that you wish to allocate in Specify this year’s allocation to tax allocation reserve.
In the wake of the Corona outbreak, temporary rules apply during 2019. Provisions for tax allocation reserve may be made with 100% of the profit up to the maximum amount of 1 million SEK. In order to be able to deduct more than 30% of the amount, you must select Extended allocation according to temporary rules 2019 in the Own adjustment dialog box. The selection should only be made if you want to increase the year's possible allocation to tax allocation reserve from 30% to 100%. The selection should only be made if you want to increase the year's possible allocation to tax allocation reserve from 30% to 100%.
Expansion fund
Reversal of expansion fund
The highest possible reversal from the expansion fund is displayed by the program, as well as the compulsory reversal.
Specify your desired amount in Specify this year’s reversal.
The amount must be lower than or equal to the maximum reversal, and higher than or equal to the compulsory reversal.
Allocation to expansion fund
The highest possible allocation is calculated and displayed by the program.
Specify your desired amount in Specify this year’s allocation to expansion fund.
The specified amount cannot be higher than the highest possible allocation.
Deduction for social contributions / special employer’s contribution
The program calculates and suggests a standard deduction, which according to Skatteverket is the highest possible entry in This year’s standard deduction. You can change the suggested amount by selecting Override amount.
It is only possible to change to a lower amount.
Surplus/deficit
The outcome of the calculation is displayed here. It is not possible to override this amount.
In case of a deficit, more input fields are displayed to make it possible to utilize the deficit against earned income (R45) or capital income (R46).
The calculated value for surplus/deficit is transferred to the line Active business income or Passive business income under the Tax computation tab.
