The default chart of accounts is a template that shows Sapera's predefined accounts and VAT types. It gives you a combined overview of which accounts and VAT types exist in the default setup, and can be used as a reference when you configure the company's accounting.
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Go to Financial and navigate to the accounting accounts list. Click the hamburger menu (three lines at the top right) and select "View default chart of accounts".
A dialog opens with two tabs: Accounts and VAT types.
The Accounts tab shows all accounts in the default chart of accounts. Each line corresponds to one account in the default plan.
You can search the list by using the search button at the top of the screen. The search covers the fields Display name, Guidance, and Number. See How to search in lists for more on searching and filtering.
Filtering is done directly per column in the grid — there is no separate dropdown menu for filtering.
You can customise which columns are shown by using the column selection in the grid. Certain columns are hidden by default and can be enabled as needed.
Number: The unique account number that identifies the account in the default chart of accounts.
Type: The account's category. The possible values are:
Heading — used to create a structured division in the chart of accounts without posting directly to the account.
Sum — indicates the summation of underlying accounts.
General ledger — an active accounting account used for postings.
Group — a grouping of accounts.
Display name: The account's name, as it appears in the accounts.
Guidance: A description of what the account is used for. This column is hidden by default and can be enabled via column selection.
Select an account in the list and click "View", or double-click the line, to open the details for the account in question.
The VAT types tab shows all VAT types in the default chart of accounts. Each line corresponds to one default VAT type.
You can search the list via the search button at the top. The search covers the fields Display name, Group, VAT declaration, VAT code, VAT code designation, and Guidance. See How to search in lists for more on searching and filtering.
Filtering is done per column in the grid. You can customise the column display via column selection.
Group: Indicates which superior group the VAT type belongs to.
Sales/Purchase: Indicates whether the VAT type applies to sales or purchases.
Heading: The VAT type's display name/heading.
VAT rate: The associated VAT rate specified as a percentage. Can also be N/A or x% (variable).
Deductibility: Information about deduction eligibility, e.g. partial, sector, area allocation, refund, or estimate.
VAT declaration: Shows how the VAT type should be declared in the VAT return.
VAT code: The unique code for the VAT type in the current coding.
VAT code (new): The VAT type's code in the new coding.
VAT code designation: The designation for the VAT code in the current coding.
VAT code designation (new): The designation for the VAT code in the new coding.
Guidance: A description of the VAT type's function and use.
1. Exclusively trade in DK: Indicates whether the VAT type is used by businesses with exclusively trade in Denmark.
2. Exclusively trade in DK + mixed activities: Indicates whether the VAT type is used for trade in Denmark combined with mixed activities.
3. Also trade with foreign countries: Indicates whether the VAT type is used for trade that also includes foreign countries.
4. Also trade with foreign countries + mixed activities: Indicates whether the VAT type is used for foreign trade combined with mixed activities.
5. Special codes: Indicates whether the VAT type is classified as a special code.
Select a VAT type in the list and click "View", or double-click the line, to open the details for the VAT type in question.
When you open a default account, the following fields are shown (all are read-only):
Number: The account's unique number in the default chart of accounts.
Type: The account's category (General ledger, Heading, Sum, or Group).
Display name: The account's name.
Guidance: A detailed description of the postings that can be made on the account. The guidance is shown as HTML-formatted content.
When you open a default VAT type, the following fields are shown (all are read-only):
VAT code: The unique code for the VAT type in the current coding.
VAT code (new): The VAT type's code in the new coding.
VAT code designation: The designation for the VAT code in the current coding.
VAT code designation (new): The designation for the VAT code in the new coding.
Guidance: A detailed description of the VAT type's function and use.
Group: The superior group the VAT type belongs to.
Sales/Purchase: Indicates whether the VAT type is linked to sales or purchases.
Heading: The VAT type's display name.
VAT rate: The associated VAT rate.
Deductibility: Information about deduction eligibility.
VAT declaration: Shows how the VAT type is declared, e.g. for sales in Denmark or trade with foreign countries.
1. Exclusively trade in DK: Checked if the VAT type is intended for businesses with exclusively trade in Denmark.
2. Exclusively trade in DK + mixed activities: Checked if the VAT type is used for trade in Denmark with mixed activities.
3. Also trade with foreign countries: Checked if the VAT type covers trade that also includes foreign countries.
4. Also trade with foreign countries + mixed activities: Checked if the VAT type covers foreign trade with mixed activities.
5. Special codes: Checked if the VAT type is a special code.
The default chart of accounts is based on the Danish Business Authority's official default chart of accounts for SAF-T. You can read more about the background at the Danish Business Authority.
If you have any questions, you are welcome to contact support.
Want to know more?
Read more in these related articles:
Add default accounts
This article explains how to create and use accounts from the default chart of accounts in Sapera
Chart of accounts
Get an overview of all accounts in the company's chart of accounts. Create, edit, and delete accounts, track movements, and manage budget and periods directly from this screen in Financial.
Financial setup
The financial setup determines which general ledger accounts and posting journals Sapera uses when the system automatically generates entries for sales, purchases, day-end closing, stock adjustment, and year-end closing. Here you configure default accounts, journals, and integration settings per organisational unit.
