---
title: "VAT statement"
description: "This article explains how to generate a VAT statement report in Sapera"
url: https://support.sapera.io/en/articles/31-vat-statement
collection: "Chart of accounts printouts"
updated: 2026-06-29
language: en
alternates: [da]
---

# VAT statement

This article explains how to generate a VAT statement report in Sapera

### 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 reportin_**g

![](https://staticfiles.gleap.io/ghelparticle/QUusOKuOxKXdT2EoVA11v9fOQmnM01JkogfP3uZIGr9holigBKALsElvO56KPGn5mgqZDhW1A4V.png)

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

### How do I print the VAT statement?

**Step by step**

1.  Go to **Financial** → _Accounting_ → _Chart of accounts_
    
2.  Click the printer icon in the top right
    
3.  Select the printout **VAT statement**
    
4.  Fill in the desired fields (see below)
    
5.  Select the desired print format
    

### Parameters

**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
    

**Include draft entries**

-   **Yes**: Also includes draft entries (not yet posted) in VAT amounts and energy taxes. Used for overview and simulation – **not** for the final VAT reporting.
    
-   **No** (default): Includes only posted entries.
    

Note: Box A (EU acquisitions) always counts only posted entries – even when draft entries are included.

### Print layout

**Structure**

The printout consists of several sections that correspond to the fields in the tax authority's VAT report. Read more [here](https://skat.dk/erhverv/moms/momsindberetning-og-frister).

![](https://staticfiles.gleap.io/ghelparticle/y9uxEYCBnCz0hUWYAHt9kNZjSDvWZkOySpTJw4clYTGFXLXuAcOhUqXwJ2nHN9qUlOGZgSdlTFE.png)

> 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_.

![](https://staticfiles.gleap.io/ghelparticle/V25VRwrzD9AMlDkQxHTx9BWLPwkAnEpuA36z52ZDrvTHK2SJ6xsTUJmOdk12pARLL9J8yK1AVUt.png)

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

![](https://staticfiles.gleap.io/ghelparticle/VXb1BNPm3eieVNMHqUxLJAQS8RQAavqptJRL5q3ZWJUOs4wsIEcHUFjiOrOL39kWQuw8EHwupEz.png)

How to add a VAT type to a posting

1.  Go to the VAT account → _Show postings_
    
    ![](https://staticfiles.gleap.io/ghelparticle/WsXbI28Xhs4Zqda0klGOsCZFQzHAgp9IihX0rNJCHLr6M55XA3G9e11IqO6zrHXKoG6ZaeSofSD.png)
2.  Filter on "None" under _orig. VAT type_
    
    ![](https://staticfiles.gleap.io/ghelparticle/db0N33zZH1W49Ngz3ZlqPBqlsbpjS8f8dyWbA8qLkMReM2N4TJUqzu73xOeE721Tmr5VVlpPHWS.png)
3.  Find the posting and select the desired VAT type (e.g. _S-DK-25_)  
    
    ![](https://staticfiles.gleap.io/ghelparticle/1Zx8A28JgKxirSpLNQ5fB48WoQW4R0d5Iaow6nS0MpLeo6U5vVUR2lv4y9IVkMGxXer4poxZTrM.png)
    
4.  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
    

### Settings support can configure

The printout also has a setting that controls its behaviour but is not shown in the print dialog. It can be adjusted by support per company. If you want the printout customized, contact support and refer to the relevant setting below. The technical name of the setting is shown in parentheses.

**Other**

-   Time zone used when calculating periods and dates (timezone)
    

* * *

**Want to know more?**

Read more in these related articles:

[

VAT reporting - automatic

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

](https://support.sapera.io/en/articles/44-momsindberetning-automatisk.md)[

Report VAT (manually)

Report VAT (manually)

](https://support.sapera.io/en/articles/45-indberet-moms-manuelt.md)[

Print dialog

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

](https://support.sapera.io/en/articles/39-udskriftsdialog.md)