VAT statement

Purpose

The VAT statement printout shows all VAT-related transactions in a selected period. It is used to prepare the official VAT statement that must be submitted to the Danish Tax Agency, and at the same time provides a detailed overview of both output and input VAT.

Note: This is a description of the printout. The actual reporting to the tax authorities is done separately – either manually or automatically in Sapera.
See: Manual VAT reporting and Automatic VAT reporting

VAT reporting - automatic

This article explains how VAT reporting is performed automatically via the tax authority's API in Sapera

Report VAT (manually)

The printout can be generated as PDF, Excel or sent as an attachment via email.
See the print dialog.

Print dialog

This article explains the functions and options of the print dialog in Sapera

How do I print the VAT statement?

Step by step

Go to Financial → Accounting → Chart of accounts
Click the printer icon in the top right
Select the printout VAT statement
Fill in the desired fields (see below)
Select the desired print format

Description of the criteria

Org. unit

Select one or more organizational units (store, department etc.).

Year

Specify the financial year the VAT statement should cover.

Period

Select the relevant period in the year. You can choose between months, quarters or custom periods.

Include previously settled

Yes: Includes previously settled VAT postings. Used for overview only – not for VAT reporting.
No: Includes only new postings. Recommended for reporting.

Include unsettled VAT from previous periods

Yes (default): Includes VAT from previous periods if they are only posted now.
This ensures correct VAT reporting.
No: Excludes these postings. Used for overview only – not for reporting.

Split basis per

Specify how the overview should be split:

Account: One line per account
Voucher: One line per voucher
Account & Voucher: Shows both levels

Print layout

Structure

The printout consists of several sections that correspond to the fields in the tax authority's VAT report. Read more here.

If rows are shown in the section Postings without VAT code, it is because there are postings on VAT accounts without an associated VAT type. This is most often seen with manual postings and should be checked.

Example: Posting without VAT type

If you manually post e.g. DKK 1,000 to an output sales account with the bank as the contra account, and without specifying a VAT type, the posting is shown in the section Postings without VAT code.

These postings are not included in the VAT settlement.

The section “Postings without VAT code” (NOT included in VAT settlement) will then look like this

How to add a VAT type to a posting

Go to the VAT account → Show postings
Filter on "None" under orig. VAT type
Find the posting and select the desired VAT type (e.g. S-DK-25)
The posting is now included in the VAT statement, and is removed from the section “Postings without VAT code”

Note

Manual postings related to VAT payments and settlement must not have a VAT type, as they should not be included in the VAT statement.

Standard VAT types' effect on the printout

Output VAT (sales VAT)

This box shows output VAT. This is determined based on the standard VAT type:

S1 new code S01
Sbrugt new code S83
Smargin new code S84
Smotor new code S85
Sleasing new code S86
Skunstnere new code S87
K-DK0-1 new code K660
K-DKO-2 new code K670
K-DKO-3 new code K680
K-DKO-0 new code K690
K-DKO-4 new code K700

VAT on purchase of goods abroad (both EU and third countries)

This box shows VAT on purchase of goods abroad (both EU and third countries). This is determined based on the standard VAT type:

K-EU-V-1 new code K210
K-EU-V-3 new code K220
K-EU-V-0 new code K230
K-EU-V-2 new code K240
K-EU-V-4 new code K250
K-%EU-V-1 new code K410
K-%EU-V-3 new code K420
K-%EU-V-0 new code K430
K-%EU-V-2 new code K440
K-%EU-V-4 new code K450
K-%EU-Y-1 new code K460
K-%EU-Y-3 new code K470
K-%EU-Y-0 new code K480
K-%EU-Y-2 new code K490
K-%EU-Y-4 new code K500

VAT on purchase of services abroad (construction services and labour hire)

This box shows VAT on purchase of services abroad (construction services and labour hire). This is determined based on the standard VAT type:

K-EU-Y-1 new code K260
K-EU-Y-3 new code K270
K-EU-Y-0 new code K280
K-EU-Y-2 new code K290
K-EU-Y-4 new code K300
K-EU-Y-L1 new code K330

Input tax

This box shows all input tax. This is determined based on the standard VAT type:

K1 new code K010
K3 new code K020
K7 new code K610
K5A new code K040
K5B new code K050
KL1 new code K060
K25A new code K070
K25B new code K080
KL2 new code K090
KL3 new code K100
K2 new code K110
K6 new code K120
K4 new code K130
K-DK0-1 new code K660
K-DKO-2 new code K670
K-DKO-3 new code K680
K-DKO-4 new code K700
K-EU-V-1 new code K210
K-EU-V-3 new code K220
K-EU-V-2 new code K240
K-EU-V-4 new code K250
K-EU-Y-1 new code K260
K-EU-Y-3 new code K270
K-EU-Y-2 new code K290
K-EU-Y-4 new code K300
KL-EU-2 new code K310
KL-EU-3 new code K320
K-EU-Y-L1 new code K330
K-%EU-V-1 new code K410
K-%EU-V-3 new code K420
K-%EU-V-2 new code K440
K-%EU-V-4 new code K450
K-%EU-Y-1 new code K460
K-%EU-Y-3 new code K470
K-%EU-Y-2 new code K490
K-%EU-Y-4 new code K500

Box A - goods. The value excluding VAT of goods purchased in other EU countries (EU acquisitions)

This box shows the value excluding VAT of goods purchased in other EU countries. This is determined based on the standard VAT type:

K-EU-V-1 new code K210
K-EU-V-3 new code K220
K-EU-V-0 new code K230
K-EU-V-2 new code K240
K-EU-V-4 new code K250

Box A - services. The value excluding VAT of services purchased in other EU countries

This box shows the value excluding VAT of services purchased in other EU countries. This is determined based on the standard VAT type:

K-EU-Y-1 new code K260
K-EU-Y-3 new code K270
K-EU-Y-0 new code K280
K-EU-Y-2 new code K290
K-EU-Y-4 new code K300
K-EU-Y-L1 new code K330

Box B - goods. Reported to "EU sales without VAT". The value of goods sales without VAT to other EU countries.

This box shows the value of goods sales without VAT to other EU countries. - this is determined based on the standard VAT type

S2 new code S21

Box B - goods. Reported to "EU sales without VAT". The value of e.g. installation and assembly, distance selling and new means of transport to non-VAT-registered customers without VAT to other EU countries.

This box shows the value of e.g. installation and assembly, distance selling and new means of transport to non-VAT-registered customers without VAT to other EU countries - this is determined based on the standard VAT type

S7 new code S22

Box B - services. The value of certain service sales without VAT to other EU countries. Reported to EU sales without VAT

This box shows the value of certain service sales without VAT to other EU countries reported to EU sales without VAT, this is determined by the standard VAT type

S3 new code S23

Box C - The value of other goods and services supplied without tax within the country, in other EU countries and in countries outside the EU

This box shows the value of other goods and services supplied without tax within the country, in other EU countries and in countries outside the EU, this is determined by the standard VAT type

S4 new code S41
S5 new code S42

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