Calculation of VAT schema fields
The following criteria/rules are used for calculation of the 17 Danish VAT schema fields.
The tables below explains the details of the VAT calculation in the following columns:
Turnover class: The correct turnover class for the mapped VAT code/SAF-T tax code is mandatory. It's recommended to use the Business NXT standard VAT codes that are already correctly mapped.
SAF-T tax code: Summing up of transactions to the mapped tax reporting number (group)
General ledger transaction column: The General ledger transaction column that's used for fetching the correct value to be reported
Outgoing/incoming VAT: Type of VAT
14: Outgoing VAT sales (Salgsmoms)
Tax reporting number 14 in the Standard VAT code table: Salgsmoms (Udgående moms) - <MomsAngivelseSalgsMomsBeloeb>
This calculation sums up the correct General ledger transaction column with the values in the VAT amount column for the defined SAF-T tax codes, but only with turnover class 1 and 25.
Direct bookings - also summed to the VAT schema field 14: For potential direct bookings in the general ledger account for outgoing VAT, the values in the Posted amount column are summed to the VAT schema field 14. The general ledger accounts that are checked for direct booking of outgoing VAT are defined in the Output VAT suspense A/C column in the VAT rate table.
| Turnover class | SAF-T tax code | General ledger transaction column | Outgoing/incoming VAT |
|---|---|---|---|
| 1 | S1 | VAT amount | Outgoing |
| Sbrugt | VAT amount | Outgoing | |
| Smargin | VAT amount | Outgoing | |
| Smotor | VAT amount | Outgoing | |
| Sleasing | VAT amount | Outgoing | |
| Skunstnere | VAT amount | Outgoing | |
| 25 | K-DKO-0 | VAT amount | Outgoing |
| K-DKO-1 | VAT amount | Outgoing | |
| K-DKO-2 | VAT amount | Outgoing | |
| K-DKO-3 | VAT amount | Outgoing | |
| K-DKO-4 | VAT amount | Outgoing |
9: VAT deduction (Fradrag)
Tax reporting number 9 in the Standard VAT code table: Indgående Afgift - <MomsAngivelseKoebsMomsBeloeb>
This calculation sums up the correct General ledger transaction column with the values in the VAT amount column for the defined SAF-T tax codes, but only with turnover class 4, 6, 8, 12, 21 and 25.
Direct bookings - also summed to the VAT schema field 9: For potential direct bookings in the general ledger account for outgoing VAT, the values in the Posted amount column are summed to the VAT schema field 9. The general ledger accounts that are checked for direct booking of outgoing VAT are defined in the Output VAT suspense A/C column in the VAT rate table.
| Turnover class | SAF-T tax code | General ledger transaction column | Outgoing/incoming VAT |
|---|---|---|---|
| 4 | K1 | VAT amount | Incoming |
| K2 | VAT amount | Incoming | |
| K3 | VAT amount | Incoming | |
| K4 | VAT amount | Incoming | |
| K6 | VAT amount | Incoming | |
| K7 | VAT amount | Incoming | |
| K5A | VAT amount | Incoming | |
| K5B | VAT amount | Incoming | |
| K25A | VAT amount | Incoming | |
| K25B | VAT amount | Incoming | |
| KL1 | VAT amount | Incoming | |
| KL2 | VAT amount | Incoming | |
| KL3 | VAT amount | Incoming | |
| Olie-flaske | VAT amount | Incoming | |
| El-afgift | VAT amount | Incoming | |
| Naturgas | VAT amount | Incoming | |
| Kulafgift | VAT amount | Incoming | |
| CO2-afgift | VAT amount | Incoming | |
| Vandafgift | VAT amount | Incoming | |
| 6 | K-EU-V-0 | VAT amount | Incoming |
| K-EU-V-1 | VAT amount | Incoming | |
| K-EU-V-2 | VAT amount | Incoming | |
| K-EU-V-3 | VAT amount | Incoming | |
| K-EU-V-4 | VAT amount | Incoming | |
| 8 | K-%EU-V-0 | VAT amount | Incoming |
| K-%EU-V-1 | VAT amount | Incoming | |
| K-%EU-V-2 | VAT amount | Incoming | |
| K-%EU-V-3 | VAT amount | Incoming | |
| K-%EU-V-4 | VAT amount | Incoming | |
| 12 | K-%EU-Y-0 | VAT amount | Incoming |
| K-%EU-Y-1 | VAT amount | Incoming | |
| K-%EU-Y-2 | VAT amount | Incoming | |
| K-%EU-Y-3 | VAT amount | Incoming | |
| K-%EU-Y-4 | VAT amount | Incoming | |
| 21 | K-EU-Y-0 | VAT amount | Incoming |
| K-EU-Y-1 | VAT amount | Incoming | |
| K-EU-Y-2 | VAT amount | Incoming | |
| K-EU-Y-3 | VAT amount | Incoming | |
| K-EU-Y-4 | VAT amount | Incoming | |
| KL-EU-2 | VAT amount | Incoming | |
| KL-EU-3 | VAT amount | Incoming | |
| K-EU-Y-L1 | VAT amount | Incoming | |
| 25 | K-DKO-0 | VAT amount | Incoming |
| K-DKO-1 | VAT amount | Incoming | |
| K-DKO-2 | VAT amount | Incoming | |
| K-DKO-3 | VAT amount | Incoming | |
| K-DKO-4 | VAT amount | Incoming |
11: VAT deduction (Fradrag)
Tax reporting number 11 in the Standard VAT code table: Moms af varekøb i udlandet (både EU og lande uden for EU) - <MomsAngivelseMomsEUKoebBeloeb>
This calculation sums up the correct General ledger transaction column with the values in the VAT amount column for the defined SAF-T tax codes, but only with turnover class 6 and 8.
| Turnover class | SAF-T tax code | General ledger transaction column | Outgoing/incoming VAT |
|---|---|---|---|
| 6 | K-EU-V-0 | VAT amount | Outgoing |
| K-EU-V-1 | VAT amount | Outgoing | |
| K-EU-V-2 | VAT amount | Outgoing | |
| K-EU-V-3 | VAT amount | Outgoing | |
| K-EU-V-4 | VAT amount | Outgoing | |
| 8 | K-%EU-V-0 | VAT amount | Outgoing |
| K-%EU-V-1 | VAT amount | Outgoing | |
| K-%EU-V-2 | VAT amount | Outgoing | |
| K-%EU-V-3 | VAT amount | Outgoing | |
| K-%EU-V-4 | VAT amount | Outgoing |
12: VAT deduction (Fradrag)
Tax reporting number 12 in the Standard VAT code table: Moms af ydelseskøb i udlandet (byggeydelser og arbejdsudleje) (MOMS) - <MomsAngivelseMomsEUYdelserBeloeb>
This calculation sums up the correct General ledger transaction column with the values in the VAT amount column for the defined SAF-T tax codes, but only with turnover class 12 and 21.
| Turnover class | SAF-T tax code | General ledger transaction column | Outgoing/incoming VAT |
|---|---|---|---|
| 12 | K-%EU-Y-0 | VAT amount | Outgoing |
| K-%EU-Y-1 | VAT amount | Outgoing | |
| K-%EU-Y-2 | VAT amount | Outgoing | |
| K-%EU-Y-3 | VAT amount | Outgoing | |
| K-%EU-Y-4 | VAT amount | Outgoing | |
| 21 | K-EU-Y-0 | VAT amount | Outgoing |
| K-EU-Y-1 | VAT amount | Outgoing | |
| K-EU-Y-2 | VAT amount | Outgoing | |
| K-EU-Y-3 | VAT amount | Outgoing | |
| K-EU-Y-4 | VAT amount | Outgoing | |
| KL-EU-2 | VAT amount | Outgoing | |
| KL-EU-3 | VAT amount | Outgoing | |
| K-EU-Y-L1 | VAT amount | Outgoing |
3: Additional information to report (basis)
Tax reporting number 3 in the Standard VAT code table: Rubrik A - varer. Værdien uden moms af varekøb i andre EU-lande (EU-erhvervelser) - <MomsAngivelseEUKoebBeloeb>
This calculation sums up the correct General ledger transaction column with the transaction values in the Basis column for the defined SAF-T tax codes, but only with turnover class 6.
| Turnover class | SAF-T tax code | General ledger transaction column |
|---|---|---|
| 6 | K-EU-V-0 | Basis |
| K-EU-V-1 | Basis | |
| K-EU-V-2 | Basis | |
| K-EU-V-3 | Basis | |
| K-EU-V-4 | Basis |
16: Additional information to report (basis)
Tax reporting number 16 in the Standard VAT code table: Rubrik A - ydelser. Værdien uden moms af ydelseskøb i andre EU-lande - <MomsAngivelseEUKoebYdelseBeloeb>
This calculation sums up the correct General ledger transaction column with the transaction values in the Basis column for the defined SAF-T tax codes, but only with turnover class 21.
| Turnover class | SAF-T tax code | General ledger transaction column |
|---|---|---|
| 21 | K-EU-Y-0 | Basis |
| K-EU-Y-1 | Basis | |
| K-EU-Y-2 | Basis | |
| K-EU-Y-3 | Basis | |
| K-EU-Y-4 | Basis | |
| KL-EU-2 | Basis | |
| KL-EU-3 | Basis |
4: Additional information to report (basis)
Tax reporting number 4 in the Standard VAT code table: Rubrik B - varer. Indberettes til "EU-salg uden moms". Værdien af varesalg uden moms til andre EU-lande. - <MomsAngivelseEUSalgBeloebVarerBeloeb>
This calculation sums up the correct General ledger transaction column with the transaction values in the Basis column for the defined SAF-T tax codes, but only with turnover class 5.
| Turnover class | SAF-T tax code | General ledger transaction column |
|---|---|---|
| 5 | S2 | Basis |
5: Additional information to report (basis)
Tax reporting number 5 in the Standard VAT code table: Rubrik B - varer. Indberettes til "EU-salg uden moms". Værdien af f.eks. installation og montage, fjernsalg og nye transportmidler til ikke momsregistrerede kunder uden moms til andre EU-lande. - <MomsAngivelseIkkeEUSalgBeloebVarerBeloeb>
This calculation sums up the correct General ledger transaction column with the transaction values in the Basis column for the defined SAF-T tax codes, but only with turnover class 5.
| Turnover class | SAF-T tax code | General ledger transaction column |
|---|---|---|
| 5 | S7 | Basis |
17: Additional information to report (basis)
Tax reporting number 17 in the Standard VAT code table: Rubrik B - ydelser. Værdien af visse ydelsessalg uden moms til andre EU-lande. Indberettes til EU-salg uden moms (Rubrik B) - <MomsAngivelseEUSalgYdelseBeloeb>
This calculation sums up the correct General ledger transaction column with the transaction values in the Basis column for the defined SAF-T tax codes, but only with turnover class 22.
| Turnover class | SAF-T tax code | General ledger transaction column |
|---|---|---|
| 22 | S3 | Basis |
7: Additional information to report (basis)
Tax reporting number 7 in the Standard VAT code table: Rubrik C - Værdien af andre varer og ydelser, der leveres uden afgift her i landet, i andre EU-lande og i lande uden for EU (Momsbekendtgørelse § 79. stik 7, jf § 76, stk. 10) - <MomsAngivelseEksportOmsaetningBeloeb>
Section C is a kind of collection field for reporting the sales exempt from VAT, which should not be included in the three B sections. This calculation sums up the correct General ledger transaction column with the transaction values in the Basis column.
| Turnover class | SAF-T tax code | General ledger transaction column |
|---|---|---|
| 2 | S0 | Basis |
| S4 | Basis | |
| S5 | Basis | |
| SMF | Basis | |
| SMFEU | Basis | |
| S6 | Basis | |
| 3 | S0 | Basis |
| S4 | Basis | |
| S5 | Basis | |
| SMF | Basis | |
| SMFEU | Basis | |
| S6 | Basis | |
| 5 | S0 | Basis |
| S4 | Basis | |
| S5 | Basis | |
| SMF | Basis | |
| SMFEU | Basis | |
| S6 | Basis | |
| 9 | S0 | Basis |
| S4 | Basis | |
| S5 | Basis | |
| SMF | Basis | |
| SMFEU | Basis | |
| S6 | Basis |
13: Energy refund (oil and bottled gas duty)
Tax reporting number 13 in the Standard VAT code table: Olie- og flaskegasafgift - <MomsAngivelseOlieAfgiftBeloeb>
| SAF-T tax code | General ledger transaction column | Outgoing/incoming VAT |
|---|---|---|
| Olie-flaske | Posted amount | Incoming |
6: Energy refund (electricity duty)
Tax reporting number 6 in the Standard VAT code table: El-afgift - <MomsAngivelseElAfgiftBeloeb>
| SAF-T tax code | General ledger transaction column | Outgoing/incoming VAT |
|---|---|---|
| El-afgift | Posted amount | Incoming |
8: Energy refund (natural gas and town gas duty)
Tax reporting number 8 in the Standard VAT code table: Naturgas- og bygasafgift - <MomsAngivelseGasAfgiftBeloeb>
| SAF-T tax code | General ledger transaction column | Outgoing/incoming VAT |
|---|---|---|
| Naturgas | Posted amount | Incoming |
10: Energy refund (carbon duty)
Tax reporting number 10 in the Standard VAT code table: Kulafgift - <MomsAngivelseKulAfgiftBeloeb>
| SAF-T tax code | General ledger transaction column | Outgoing/incoming VAT |
|---|---|---|
| Kulafgift | Posted amount | Incoming |
2: Energy refund (CO2 duty)
Tax reporting number 2 in the Standard VAT code table: CO2-afgift - <MomsAngivelseCO2AfgiftBeloeb>
| SAF-T tax code | General ledger transaction column | Outgoing/incoming VAT |
|---|---|---|
| CO2-afgift | Posted amount | Incoming |
15: Energy refund (water charge)
Tax reporting number 15 in the Standard VAT code table: Vandafgift - <MomsAngivelseVandAfgiftBeloeb>
| SAF-T tax code | General ledger transaction column | Outgoing/incoming VAT |
|---|---|---|
| Vandafgift | Posted amount | Incoming |
1: Total VAT
Tax reporting number 15 in the Standard VAT code table: Moms i alt (Angivelsens afgiftstilsvar) - <MomsAngivelseAfgiftTilsvarBeloeb>
This calculation sums up the total for tax reporting numbers 14, 11 and 12, minus totals for tax reporting numbers 9, 13, 6, 8, 10, 2 and 15. If the amount is positive, you are to make a payment, if the amount is negative, you will receive a refund.