VAT periodic reporting
Requirement
In Sweden, eSKD is used to create tax return information for the accounting periods that have a tax return date after February 1, 2015 for VAT, employer contributions and tax deductions. This also applies to a later correction of a declaration via the e-service VAT and employer declarations.
M3 solution
The calculation, accounting, reporting, and reconciliation of value added tax is supported by generic functionality in M3. This process is supported through VAT report templates. These templates are user defined and used in VAT proposals, reconciliation, and report functions. Reports and electronic messages are based on these templates.
For this country version, this message is used for bimonthly electronic VAT reporting: M3FBM_SE_Out_VATReport_eSKD.
See the Infor M3 Core Administration Guide for the ION configuration of this message.
Configuration guidelines
For electronic reporting, see Further configuration guidelines to report electronically.
| Program ID | Program name | Description or comment |
|---|---|---|
|
CRS030 CRS031 |
VAT Code. Open VAT Rate. Open |
|
| TXS005-TXS009 | VAT Report Template. Open |
You must define information in (TXS005) before reports can be created in ‘VAT Run. Open’ (TXS100). The VAT report template is used to select the relevant transactions to be included in the VAT report. The VAT base and VAT are included. The transactions are selected from the general ledger, according to the line selection defined in the VAT report template. Connect the report line to one or several line selections. For each line, define ranges of values in the From and To fields in ‘VAT Report Template. Connect Line Sel’ (TXS009/E), for example, for the VAT code and the VAT account type. To minimize the number of lines to be defined, you can specify an exception for the line selection in the Exception from and Exception to fields. |
| TXS100 | VAT Run. Open | Create VAT Report. |
Configuration guidelines for ‘VAT Report Template. Open’ (TXS005, TXS008, TXS009, TXS006, TXS007, TXS004)
Configuration guidelines for ‘VAT Report Template. Open’ (TXS005/E)
Before the VAT report can be created, you must define the report template in 'VAT Report Template. Open' (TXS005).
In 'VAT Report Template. Open' (TXS005/E), specify this information:
| Field | Value |
|---|---|
| Report Template | For example, SE-ESKD |
| Description | For example, SE-ESKD |
Configuration guidelines for 'VAT Report Template. Connect Lines' (TXS008)
In 'VAT Report Template. Connect Lines' (TXS008/E), specify this information.
The VAT code setup will depend on the desired setup of the customer.
| VAT Report Line | Description | Line Type | Line |
|---|---|---|---|
| 5 | Sales subject to VAT not included in box | 1 | 5 |
| 6 | Taxable Withdrawals | 1 | 6 |
| 7 | VAT-liable basis on marginal taxation 25 | 1 | 7 |
| 8 | Rental income in the event of voluntary | 1 | 8 |
| 10 | Output VAT of 25% | 1 | 10 |
| 11 | Output VAT of 12% | 1 | 11 |
| 12 | Output VAT of 6% | 1 | 12 |
| 20 | Purchases of goods from another EU count | 1 | 20 |
| 21 | Purchase of services from another EU cou | 1 | 21 |
| 22 | Purchase of services from outside EU | 1 | 22 |
| 23 | Purchase of goods in Sweden | 1 | 23 |
| 24 | Other purchases of services in Sweden | 1 | 24 |
| 30 | Outgoing VAT 25% 20-24 | 1 | 30 |
| 31 | Output VAT of 12% 20-24 | 1 | 31 |
| 32 | Output VAT of 6% 20-24 | 1 | 32 |
| 35 | Sales of goods to another EC country | 1 | 35 |
| 36 | Sales of goods to not a NON-EC country | 1 | 36 |
| 37 | Purchase Triangulation | 1 | 37 |
| 38 | Sales Triangulation | 1 | 38 |
| 39 | Sales of service to another EC country | 1 | 39 |
| 40 | Sales of service to NON EC country | 1 | 40 |
| 41 | Sales SE buyer is responsible | 1 | 41 |
| 42 | Sales other SE | 1 | 42 |
| 48 | Input VAT to deduct | 1 | 48 |
| 50 | Taxable basis on import | 1 | 50 |
| 60 | Output VAT 25% imp field 50 | 1 | 60 |
| 61 | Output VAT 12% imp field 50 | 1 | 61 |
| 62 | Output VAT 6% imp field 50 | 1 | 62 |
Configuration guidelines for 'VAT Report Template. Connect Line Selection' (TXS009)
In 'VAT Report Template. Connect Line Selection' (TXS009/E), specify this information. The customer will assign the VAT code & Account dimension 1 fields based on their current setup:
| Report Line | Line selection | Description | VAT code | VAT account type | VAT account type exception | Account dim 1 | Intra/ Extrastat | Deductible VAT | Exception Intra/ Extrastat | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 5 | 1 | Moms förs exkl 06,07,08 | From 1To 1 | From 3-Revenue
Account to 3-Revenue Account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 5 | 2 | Moms förs exkl 06,07,08 | From 2To 2 | From 3-Revenue
Account to 3-Revenue Account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 5 | 3 | Moms förs exkl 06,07,08 | From 3To 3 | From 3-Revenue
Account to 3-Revenue Account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 6 | 1 | Momspl uttag (3401) | From 1To 1 | From 9-User
Definedto 9-User Defined |
From 3401 to
3401 |
From Cleared to Selected | From 0-Noto
2-Extrastat |
From Cleared to Selected | ||||||||||
| 7 | 1 | Besk underlag vinstmarginal 3224 | From 1To 1 | From 9-User
Definedto 9-User Defined |
From 3224 to 3224 | From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | ||||||||||
| 8 | 1 | Hyresinkt vid frivillig skattskyldi 3911 | From 1To 1 | From 9-User Defined
to 9- User Defined |
From 3911 to 3911 | From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | ||||||||||
| 10 | 1 | Utgående moms 25 % | From 1To 1 | From 1-VAT
Payableto 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 11 | 1 | Utgående moms 12 % | From 2To 2 | From 1-VAT
Payableto 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 12 | 1 | Utgående moms 6 % | From 3To 3 |
From 1-VAT
Payableto 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 20 | 6 | Inköp av varor från annat EU | From 6To 6 | From 4- Purchase
accountto 4- Purchase account
|
From Selected to Selected | From 1-Intrastat
to 1-Intrastat |
From Cleared to Cleared | |||||||||||
| 20 | 60 | Inköp av varor från annat EU | From 60To 60 | From 4- Purchase
account to 4- Purchase account
|
From Selected to Selected | From 1-Intrastat
to 1-Intrastat |
From Cleared to Cleared | |||||||||||
| 20 | 61 | Inköp av varor från annat EU | From 61To 61 | From 4- Purchase
account to 4- Purchase account
|
From Selected to Selected | From 1-Intrastat
to 1-Intrastat |
From Cleared to Cleared | |||||||||||
| 21 | 7 | Inköp av tjänster från annat EU-land | From 7To 7 | From 4- Purchase
account to 4- Purchase account |
From Selected to Selected | From 1-Intrastat
to 1-Intrastat |
From Cleared to Cleared | |||||||||||
| 21 | 70 | Inköp av tjänster från annat EU-land | From 70To 70 | From 4- Purchase
account to 4- Purchase account
|
From Selected to Selected | From 1-Intrastat
to 1-Intrastat |
From Cleared to Cleared | |||||||||||
| 21 | 71 | Inköp av tjänster från annat EU-land | From 71To 71 | From 4- Purchase
account to 4- Purchase account |
From Selected to Selected | From 1-Intrastat
to 1-Intrastat |
From Cleared to Cleared | |||||||||||
| 22 | 8 | Inköp av tjänster från land utanför EU | From 8To 8 | From 4- Purchase
accountto 4- Purchase account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 22 | 80 | Inköp av tjänster från land utanför EU | From 80To 80 | From 4- Purchase
account to 4- Purchase account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 22 | 81 | Inköp av tjänster från land utanför EU | From 81To 1 | From 4- Purchase
account to 4- Purchase account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 23 | 4 | Inköp av varor i Sverige som köparen är | From 4To 4 | From 4- Purchase
account to 4- Purchase account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 23 | 40 | Inköp av varor i Sverige som köparen är | From 40To 40 | From 4- Purchase
account to 4- Purchase account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 23 | 41 | Inköp av varor i Sverige som köparen är | From 41To 41 | From 4- Purchase
account to 4- Purchase account
|
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 24 | 5 | Övriga inköp | From 5To 5 | From 4- Purchase
account to 4- Purchase account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 24 | 50 | Övriga inköp | From 50To 50 | From 4- Purchase
account to 4- Purchase account
|
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 24 | 51 | Övriga inköp | From 51To
51 |
From 4- Purchase
account to 4- Purchase account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 30 | 4 | Utgående moms 20-24 | From 4To 4 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 30 | 5 | Utgående moms 20-24 | From 5To 5 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 30 | 6 | Utgående moms 20-24 | From 6To 6 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 30 | 7 | Utgående moms 20-24 | From 7To 7 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 30 | 8 | Utgående moms 20-24 | From 8To 8 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 31 | 40 | Utgående moms 12 % | From 40To 40 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 31 | 50 | Utgående moms 12 % | From 50To 50 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 31 | 60 | Utgående moms 12 % | From 60To 60 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 31 | 70 | Utgående moms 12 % | From 70To 70 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 31 | 80 | Utgående moms 12 % | From 80To 80 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 32 | 41 | Utgående moms 6 % | From 41To 41 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 32 | 51 | Utgående moms 6 % | From 51To 51 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 32 | 61 | Utgående moms 6 % | From 61To 61 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 32 | 71 | Utgående moms 6 % | From 71To 71 | From 1-VAT
Payable to 1-VAT Payable
|
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 32 | 81 | Utgående moms 6 % | From 81To 81 | From 1-VAT
Payable to 1-VAT Payable |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 35 | 1 | Försäljning av varor till annat EU-land | From 16To 16 | From 3-Revenue
Account to 3-Revenue Account
|
From Selected to Selected | From 0-No to
1-Intrastat |
From Cleared to Cleared | |||||||||||
| 35 | 1 | Försäljning av varor utanför EU | From 19To 19 | From 3-Revenue
Account to 3-Revenue Account
|
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 1 | Försäljning av varor utanför EU | From 19To 19 | From 3-Revenue
Account to 3-Revenue Account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | From 1-Intrastat to 1-Intrastat | |||||||||||
| 37 | 1 | Purchase Triangualition | From 20To 20 | From 4- Purchase
account to 4- Purchase account
|
From Selected to Selected | From 0-No to
1-Intrastat |
From Cleared to Cleared | |||||||||||
| 38 | 1 | Sales Triangualition | From 20To 20 | From 3-Revenue
account to 3-Revenue account
|
From Selected to Selected | From 1-Intrastat
to 1-Intrastat |
From Cleared to Selected | |||||||||||
| 39 | 1 | Försäljning av tjänster till näringsidka | From 17To 17 | From 3-Revenue
account to 3-Revenue account
|
From Selected to Selected | From 0-No to
1-Intrastat |
From Cleared to Selected | |||||||||||
| 40 | 1 | Övrig försäljning av tjänster omsatta ut | From 18To 18 | From 3-Revenue
Account to 3-Revenue Account |
From Cleared to Selected | From 0-No to
2-Extrastat |
From Cleared to Selected | |||||||||||
| 41 | 1 | Försäljning när köparen är skat SE | From 14To 14 | From 3-Revenue
account to 3-Revenue account
|
From Cleared to Selected | From 0-Noto
2-Extrastat |
From Cleared to Selected | |||||||||||
| 42 | 1 | Övrig försäljning m.m. | From 15To 15 | From 3-Revenue
account to 3-Revenue account
|
From Cleared to Selected | From 0-Noto
2-Extrastat |
From Cleared to Selected | |||||||||||
| 48 | 1 | Incoming VAT to deduct | To 99 |
From 2-VAT
Receivable to 2-VAT Receivable |
From Cleared to Selected | From 0-Noto
2-Extrastat |
From Cleared to Selected | |||||||||||
| 50 | 1 | Beskattningsunderlag vid import | From 21 to
21 |
From 4-Purchase
account to 4-Purchase account
|
From Cleared to Selected | From 0-Noto
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 50 | 2 | Beskattningsunderlag vid import | From 22 to 22 | From 4-Purchase
account to 4-Purchase account
|
From Cleared to Selected | From 0-Noto
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 50 | 3 | Beskattningsunderlag vid import | From 23 to
2 |
From 4-Purchase
account to 4-Purchase account
|
From Cleared to Selected | From 0-Noto
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 60 | 1 | Outgoing VAT 25% | From 21 to
21 |
From 1-VAT
Payableto 1-VAT Payable |
From Cleared to Selected | From 0-Noto
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 61 | 1 | Outgoing VAT 12% | From 22 to
22 |
From 1-VAT
Payableto 1-VAT Payable |
From Cleared to Selected | From 0-Noto
2-Extrastat |
From Cleared to Cleared | |||||||||||
| 62 | 1 | Outgoing VAT 6% | From 23 to
23 |
From 1-VAT
Payableto 1-VAT Payable |
From Cleared to Selected | From 0-Noto
2-Extrastat |
From Cleared to Cleared | |||||||||||
Configuration guidelines for 'VAT Report Template. Connect Columns' (TXS006)
You must define the columns of the VAT report template exactly as described in this section. Otherwise, correct information will not be populated in the XML file using the FBM mapping.
| Report column | Description | Column heading | Value type | Column present | Reverse sign |
|---|---|---|---|---|---|
| 1 | Base Amount | Base Amount | 1 | 1 | Cleared |
| 2 | VAT Receivable | VAT Receivable | 1 | 1 | Cleared |
| 3 | VAT Payable | VAT Payable | 1 | 1 | Cleared |
| 4 | VAT Acc Type 9 | VAT Acc Type 9 | 1 | 1 | Cleared |
Configuration guidelines for 'VAT Report Template. Connect Col Selection' (TXS007)
On 'VAT Report Template. Connect Col Selection' (TXS007/E), specify this information. The customer will assign the VAT code field based on their current setup:
| Report column | Column selection | Description | VAT code | VAT account type | Deductible VAT From | Deductible VAT To |
|---|---|---|---|---|---|---|
| 1 | 10 | Base Amount | To 99 | From 3-Revenue accountto 9-User
defined |
Cleared | Cleared |
| 2 | 10 | VAT Receivable | To 99 | From 2-VAT receivable to 2-VAT
receivable |
Cleared | Cleared |
| 3 | 10 | VAT Payable | To 99 | From 1-VAT payable to 1-VAT
payable |
Cleared | Cleared |
| 4 | 10 | VAT Acc Type 9 | To 99 | From 9-User defined to 9-User
defined |
Cleared | Cleared |
Configuration guidelines for 'VAT Report Template. Connect User-Defined Report Template' (TXS004)
You must define the VAT report template exactly as described in this section. Otherwise, correct information will not be populated in the XML file using the FBM mapping.
For key fields, specify this information:
| Field sequence number | Field |
|---|---|
| 10 | VTCONO |
| 20 | VTDIVI |
| 30 | VTVRTM |
| 40 | &LNID |
| 50 | &VTCD |
For numeric fields, specify this information:
| Field sequence number | Field |
|---|---|
| 10 | &VTP1 |