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Skatteetaten / saf-t

Used for publishing of Norwegian SAF-T Schemas, codelists, testfiles etc. See also http://www.skatteetaten.no/saf-t for further documentation and information.
http://www.skatteetaten.no/saf-t
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Reverse Charge VAT / Import VAT #12

Open JonHenryRosselandDeloitte opened 7 years ago

JonHenryRosselandDeloitte commented 7 years ago

Hi,

Can you please provide some guidance on how to use the "TaxPercentage", "TaxBase, and "TaxAmount" in the "TaxInformationStructure" at Line level in the General Ledger Entries Structure for cases of reverse charge VAT or VAT on imported goods.

In both cases a single VAT code is used for calculating ingoing and outgoing VAT. The net VAT effect of a reverse charge or import VAT transaction is zero.

Let us for example consider an import of goods at 25% VAT. The transaction is booked at cost account (e.g. 4000) with an amount of NOK 10 000. Should the relating tax amount in the line's TaxInformationStructure be 0 or 25000 (the net VAT effect is 0)?

Krds, Jon H

ghost commented 7 years ago

Hi, please see the attached PNG & JPEG for a principle example. example taxinformationstructure import of goods example taxinformationstructure import of goods

JonHenryRosselandDeloitte commented 7 years ago

Hi Steinar,

Thank you the clarification. Could you please also confirm our understanding of reverse charge in relation to purchase of services from abroad with deductible VAT. See example below.

The first box shows a summary of the import of goods scenario, as presented above. The second box shows an example with purchases of services capable of remote delivery from abroad at 25 %. Our question is what tax amount to include in the SAF-T element TaxAmount (shown in cell J27 below). The net tax effect is 0.

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