As of July 1, 2021, new EU VAT rules have entered into force.
These rules mean that companies that sell more than EUR 10,000 per year to private customers in the EU must charge VAT according to the rules in the consumer's country.
This means that if a Danish company, for example, sells to a German private customer, the Danish company must charge 19% German VAT, for example, instead of 25% Danish VAT as previously.
The VAT collected by Danish companies must either be paid to the consumer's country, e.g. Germany, or Danish companies can sign up for a scheme called Moms One Stop Shop (MOSS) with Skat. Through this scheme, the Danish company can report all types of VAT to all EU countries, and then Skat will forward the information and settle the VAT amounts to the respective EU countries.
You can read more about the new rules here:
Tax One Stop Moms
We recommend that you create VAT codes and do the rest of the setup for One-stop VAT in collaboration with your accountant.
Create new financial accounts for MOSS
It is recommended to create new financial accounts to which the individual VAT variants can be posted, for example as shown below (account 6850 - 6899):
Setting up VAT codes for MOSS
In Uniconta, you can create all the VAT codes you want to use and specify the desired VAT rates on the VAT codes.
This means that if you as a Danish company are covered by the new MOSS rules and, for example, need to charge German VAT, you must create a VAT code for this in Uniconta under
Economy/Maintenance/VAT.
For example, in the example below, VAT codes U_DE19, U_DE07 and U_ES21 have been added to German VAT 19% and 7% and Spanish VAT 21% respectively:
You can read more about VAT rates for the different EU countries here:
https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_da.htm
On the individual VAT code used for One-stop VAT, remember to fill in the fields below under
Economy/Maintenance/VAT.
The values in these fields are used for the file reporting of one-stop VAT to SKAT. Read more about 'VAT settlement MOSS' at the bottom of this article.
| Field |
| VAT operation, Sales |
| Id |
| VAT country |
| Country of business |
| Country of dispatch |
| VAT rate type |
| MOSS type |
For example, these fields can be filled in as shown below for sales of goods to private customers in Germany, where there are sales with both the standard rate of 19% and the reduced VAT rate of 7%. You can read a more in-depth description of these fields in the section
here, which describes all the fields on the VAT codes.
Note! If you ship the goods from another EU country, i.e. you fill in the
Country of dispatch field, the
VAT operation, Sales field must be filled in with the value MosEU. This is because this type of sale must be reported in box C on the Danish VAT return, whereas moss sales shipped from Denmark must be reported in box B on the Danish VAT return.
Read more about this at SKAT
here.
Setting up Accounts Receivable and Item Groups for MOSS
Debtor groups
It is recommended that you create a debitor group per country for private customers if your company is covered by the MOSS rules. This way, you can subsequently define which specific VAT codes should apply to this particular group of customers.
The debtor groups are created under
Accounts receivable/Maintenance/Debtor groups.
For example, there is a group for German private customers and a group for Spanish private customers below:
If the VAT is dependent on what is sold, such as in Germany where the rate can be either 19% or 7% depending on what is sold, then the
Revenue Conversion field on the debtor group must be set to
Product groups (see above).
It is recommended NOT to mark any of the debtor groups as default (
Default field), as it is important that new debtors are not automatically assigned to a debtor group, but that the person creating the debtor must decide whether the debtor is a private customer from Germany, private customer from Spain or a Danish customer (based on the example above).
Creating new debtors in MOSS. MOSS
When you create new customers whose sales must be covered by the new MOSS rules, you must remember to select the correct debtor group and not fill in the
VAT field on the debtor, as the system will then never catch the VAT setup defined during the setup of product accounting, as described later in this article.
It is also recommended to fill in the
VAT zone field with the value
Not VAT registered for private customers, as they are not registered for VAT.
Simply fill in the correct debtor group and VAT zone and the system will automatically apply the correct VAT codes to the correct debtors with the setup below.
Moving debtors to a new debtor group
If you have already created debtors that are covered by the new VAT rules, you need to check that these debtors are assigned to the correct debtor group in the debtor file under
Debtor/Debtor.
Read the tip under Moving items to new item group below, as the same procedure can be used for mass group changes on a selection of debtors.
Product groups
In addition to the debtor groups, you must then create product groups so that you can divide your goods into different product groups depending on the VAT setup.
For example, if you have all goods in the same product group today, but are going to sell to German private customers and sell both food and furniture, you will have to divide your goods into 2 product groups in the future, e.g. in the product groups 'Tables' and 'Food', as different VAT rates will apply to these two product groups.
The product groups are created under
Lager/Maintenance/Product groups.
Moving goods to a new product group
If you have created new product groups, remember to assign the goods to the correct product groups in the product catalog under
Lager/Goods.
TIP! You can change the item group of your items directly in the item overview by selecting the
Edit all tab. You can then filter on the items that need to have their item group changed and then you can right-click on the header in the
Group field and then select
Assign new field value and in the
Value field you can enter the name of the new item group
. All your items in the screenshot will then be assigned to this item group. Remember to select the
Save button on the ribbon to save the change.
Setting up product accounting
Once you have created both your debtor groups and product groups and ensured that your goods are assigned to the correct product groups, you need to define your accounting setup, i.e. tell the system which revenue accounts to post to and with which VAT codes to post depending on the debtor and product groups.
This setup is done, for example, by selecting one of your new debtor groups (e.g. Privat_ES in the example above) under
Accounts receivable/Maintenance/Debtor groups and then selecting the
Inventory button. In the list that appears, select the
Add button and select an item group in the
Lager Group field, so that the system knows that the setup in this screen ONLY applies to the accounts receivable group you had selected when you selected the
Inventory button and then the item group you select in the
Lager Group field.
As a minimum, fill in the fields in the VAT frame. For example, in the example used above, you can choose to fill in all the fields in the VAT frame with the VAT code U_DE19 in connection with the debitor group Private_DE and the product group Tables, so that this VAT code is used regardless of whether you select
Domestic, EU member state, International, Not VAT registered or
VAT free in the
VAT zone field.
Hierarchy for retrieving VAT codes and accounts for accounting. bookkeeping
If Revenue Conversion = Item Group is selected on the Debtor group, Uniconta will first look for revenue and cost of sales accounts and VAT codes in the matrix with the combination of Debtor/item groups. For example, if only a VAT code is entered here, but no other accounts, Uniconta will continue looking for these accounts in the corresponding fields in the product group. If the accounts are not defined here either, Uniconta will look for these accounts in the corresponding fields on the debtor group, etc.
This means that you only need to fill in the special VAT codes under the
Inventory button for each debtor group if you want the same revenue and cost of sales accounts to be used for all goods and/or debtors.
Read more about the VAT hierarchy/prioritization
here
VAT settlement MOSS
VAT in connection with MOSS must be paid to SKAT every month.
In Uniconta, a CSV file can be created with the information for SKAT in connection with the actual settlement.
A file must be created for SKAT regardless of whether there have been movements or not in the month in question. If there have been no sales with MOSS codes in the current month, a zero reporting file will be created.
Note! If the invoices have not been posted in Uniconta, but have, for example, been imported from an external system to an accounting journal in Uniconta, no invoice lines have been created, and it will therefore not be possible to create a list for file reporting using this menu item.
In the section Manual VAT settlement MOSS below, it is described how you can instead find the information for SKAT, so that you can manually enter the settlement amounts instead of making a file report.
The file for SKAT is created as follows:
- Select Finance/Reports/VAT reporting/VAT One-Stop-Shop.
- When the Moms One-Stop-Shop report opens, limit the desired period in the From date and To date fields at the top. Note! Delimit and report for one month at a time.
- In the Type field, select whether your company is covered by the EU scheme, the Non-EU scheme or the Import scheme. Contact SKAT if you are unsure which scheme you are covered by.
- Select the Search button to have the system generate the list with the MOSS information.
The list shows all invoice lines posted with MOSS VAT codes. See a description of the individual fields below.
- Now select the Check button so that the system can check if, for example, you have forgotten to fill in the moss type on your VAT codes etc.
- Correct any errors on the VAT codes and select the Search button and select the Check button again. Repeat this until there are no more errors.
Note! The data cannot be changed directly in the list, but must be corrected in the corresponding tables, e.g. the VAT register.
- Compress the records by selecting the Compress button
- Send the file to SKAT by selecting the Create file button.
The file to SKAT will contain the following information:
Moss-type;Country code;VAT rate type;VAT rate;Amount;VAT amount
Note! The data must be compressed to one line per MOSS type, per VAT rate and per country. This is done using the
Compress button before the file is created.
Description of fields for MOSS settlement. MOSS settlement
| Field |
Field description |
| MOSS type |
The field is automatically filled in with the MOSS type specified in the VAT register on the VAT code displayed in the VAT field .
If the field is not filled in, you must fill in the MOSS type field under Finance/Maintenance/VAT and then select the Search button again to update the MOSS list.
On SKAT's website you can read more about which MOSS types should be used for which types of sales in connection with reporting: Fil-formatsbeskrivelse (SKAT)
For example, MOSS type 001 (Line code 001) is used to report sales of goods from countries where the company is established. |
| Moss type description |
Here is a short description of each moss type. |
| Date |
This shows the date of the entry posted with a "MOSS VAT code". |
| Account |
Here you see the debitor account number of entries posted with a "Moss VAT code". |
| Account name |
The name of the debtor is shown here. |
| Country |
The debtor's country code is shown here. |
| Invoice number |
Here you can see the invoice number of the invoice you have posted to the customer |
| Item number |
This shows the item number you have used on the invoice |
| Item name |
Here you can see the item name of the item you have used on the invoice |
| Value added tax |
Here you can see the VAT code on the posting |
| Rate |
Here you can see the VAT percentage rate indicated on the VAT code in the line |
| Amount of money |
Here you see the amount ex. VAT |
| VAT amount |
The VAT amount is shown here |
| ID |
The field is automatically filled in with the ID specified in the ID field of the VAT code.
ID only needs to be filled in if the Business country or Shipping country field is filled in. |
| Country of business |
The field is automatically filled in with the business country specified in the Business country field on the VAT code.
The field only needs to be filled in if the company sells goods from fixed business locations in one EU country to consumers in another EU country. |
| Country of dispatch |
The field is automatically filled in with the country of dispatch specified in the Country ofdispatch field on the VAT code.
The field must only be filled in if the company sells goods from dispatch outlets in an EU country to consumers in other EU countries.
another EU country. |
| VAT country |
The field is filled in with the VAT country specified in the VATcountry field on the VAT code.
This field must ALWAYS be filled in for VAT codes used for MOSS. I.e. on VAT codes with German VAT rates that are used for sales to private individuals in Germany, the VAT country field on the VAT code is filled in with 'Germany'. |
| VAT rate type |
The field is filled with the VAT rate type in the VAT rate type field on the VAT code.
In some EU countries, different VAT rates are used depending on the type of goods sold. In that case, these VAT rates will be categorized as Normal (Standard), Reduced or similar.
You can read more about these VAT rate types on this website under VAT rates in EU countries: https: //europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_da.htm |
| System information |
In this field, any errors will be displayed after you have checked the data using the Check button |
| Compressed |
The field is checked when the records are compressed using the Compress button. |
Manual MOSS settlement
If your invoices are not posted in Uniconta, but for example imported from an external system to a bookkeeping drawer in Uniconta, no invoice lines have been created, and it will therefore not be possible to create a list for file reporting under
Finance/Reports/VAT Reporting/VAT One-Stop-Shop, but if you have created the VAT codes as described above and used them on your posting in the bookkeeping drawers, then it is possible to find the information for SKAT as described below:
The setup below is done the 1st time:
- Select Finance/Reports/Postings
- Select the Filter button on the ribbon, select the desired date range and select OK, so that only postings from the selected period are shown.
In the example below, the date range is limited to September 2021:
- Select the Layout button on the ribbon and select Other fields
- A screen like the one below will appear, and you must now unfold 'Vatcode' by left-clicking on the arrow to the left of 'Vatcode' (1),
then move the scroll bar down (2) and select the small fly-leaf field next to the values Moss type, VAT country, VAT rate type and Rate (3).
Then click the arrow in the middle (4) to move these fields to the right part of the screen.
Now select the Finish button (5) to add these 4 fields to your screen
- Press Alt+F and select the fields Amount and VAT amount if you do not already have these fields selected.
You should at least select the fields shown in the screenshot below, including the VAT field.
- Right-click your mouse on the header of the VAT amount column and select that you only want to see lines with VAT amounts. Alternatively, set the filter line to different from 0, as shown in the example below.
- Mouse over the funnel in the header of the VAT column and check that you only want to see your MOSS VAT codes.
- Right-click your mouse on a random header and select 'Show "groups by" '
- Right-click with the mouse on a random headline and select 'Show "buzzer" '
- Right-click with your mouse at the bottom of the Amount column if you don't already have totals in your screenshot. In the example, this is where it says -51,400 kr.
Repeat this for VAT amount so that you also see a total there.
- Right-click with the mouse on the VAT column header and select 'Group by'
- Right-click with your mouse on the VAT field in the top left corner below and select 'Expand all' so that your screen looks like the example below.
- Select the Layout button on the ribbon, select Save layout, select Save as new name and enter e.g. the name MOSS and select OK
- Now you have all the values you need to provide to SKAT, namely MOSS type, country, VAT rate type, VAT rate, amount (total per VAT code) and VAT amount (total per VAT code)
- If you want to print the overview as documentation, simply select the printer icon in the top right corner.
Going forward, when you need to find the numbers, do the following:
- Select Finance/Reports/Postings
- Press Ctrl+U and select the layout 'MOSS' (if that's what you called your layout when you made the setup described above).
- Select the Filter button on the ribbon and insert the desired date range
