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Go to Finance/Maintenance/VAT Here you can see an overview of all VAT codes available in the company in question. You can add new VAT codes by selecting the Add button or select an existing VAT code and select the Edit button to see all the fields for the individual VAT code The screenshot below shows an overview of the standard VAT codes in Uniconta.

VAT related videos

You can watch the following VAT videos:

Description of fields on VAT codes

Field Field description
Moms Here you enter the short name of the VAT code. E.g. "I25" for input VAT 25%.
Name of VAT code Enter the name of the VAT code here
VAT type Here you can choose whether the VAT direction is inbound or outbound, i.e. whether it is Purchase VAT (inbound) or Sales VAT (outbound)
VAT operation sales Here you determine in which group on the VAT report the amount should be placed if Outgoing VAT is selected in the VAT type field. Read more here The VAT operations moss or mosEU must be selected on VAT codes used for One-stop VAT. Read more about One-stop VAT here. VAT direction. Read more here.
VAT operation Indkøb Here you determine in which group on the VAT report the amount should be placed if Input VAT is selected in the VAT type field. Read more here VAT direction. Read more here.
VAT on second-hand goods This field is checked if the current VAT code is an outgoing VAT code used for calculating VAT on second-hand goods. When checked, VAT is only calculated on the difference between the purchase and sales price on the sales invoice.
Blocked It is possible to block a VAT code from being used throughout Uniconta. This means that if you use the blocked VAT code, you will receive an error similar to the error message below. If a VAT code is blocked, it won't appear in the financial drafts.
Calculation basis Here you can choose whether, for example, amounts in the accounting journals should be entered as gross, i.e. including VAT, or as net, i.e. excluding VAT. Read more in our 'Questions and answers' guide here.
Batch Enter the rate of the VAT code, e.g. 25 for regular Danish inbound. The rate can contain four decimal places. These three decimal places must end in 0 or 5, as shown in the examples below: If you press 4.9983, it rounds up to 4.9985 If you press 4.9982, it rounds down to 4.9980 If you press 4.9986, it rounds down to 4.9985 If you press 4.9987, it rounds up to 4.9990
No deduction % This field is used, for example, for entertainment VAT, where there is no VAT deduction for 75% of the amount. Therefore, fill in the field with 75 on the VAT code for the purchase of entertainment and on the same VAT code, enter 25 in the Rate field.
VAT code on the transaction Here you select which VAT code to save on the transaction. If none is selected, the VAT code selected in bookkeeping. Example: If, for example, an incoming VAT code named "Test" is created with a VAT rate of 10%, where the VAT code field on the transaction is filled in with the VAT code I25, and SEK 1000 is posted to the office supplies account with the VAT code Test and with the bank as counter account, then SEK 909.09 will be posted to office supplies with the VAT code "Test", SEK -1000 to the bank account and SEK 90.91 to the incoming VAT account with the VAT code "I25".
Batch 2 This field is only filled in if you work with VAT codes with multiple rates. Read more here
VAT code on the transaction (2) This field is only filled in if you work with VAT codes with multiple rates. Here you select which VAT code (Rate 2) to save on the transaction. If none is selected, the VAT code selected in bookkeeping.
Rate 2 is also VAT This field is only filled in if you work with VAT codes with multiple rates. Here you can select whether rate 2 should be included in the VAT reporting or not.
From date From which date does the VAT code apply.
Rate (From date) From what date does the rate apply.
Rate(2) (From date) This field is only filled in if you work with VAT codes with multiple rates. From what date does Rate 2 apply.
Show 0.0 on the invoice Here you can choose whether the VAT code should appear on the invoice even if no VAT has been charged, but only that the VAT code is included on some of the lines. This means that at the bottom of the invoice layout, where a line with e.g. VAT 25% is usually displayed, which is always shown if there is VAT on the invoice. If you also have lines without VAT on the invoice and have a VAT code with 0%, you can choose to check this box on the VAT code with 0%, so that the customer is made aware that there are lines with 0% VAT on the invoice.
External code Here you can enter a desired external code for the VAT code.
Use the same account as the transaction If you check this box, the VAT deduction is made on the same account as the transaction.
Financial account In this field, enter the financial account to which the VAT should be posted. If this field is filled in, do not check the Use same account as transaction box.
Counter account In this field, you enter the financial account to which the VAT counterpart must be posted. This is the case, for example, on VAT codes used when accounting for purchases from companies in the EU, where the invoices will be without VAT, but VAT must still be accounted for, however, this VAT must be both debited and credited, as the amounts must be included in two places on the VAT report. On such a VAT code, you would therefore fill in both the Financial account and the Counter account.
VAT operation (Counter account) If you want a different VAT operation on the counter account item than the one selected in the VAT operation, Sales or VAT operation, Purchase fields, enter the VAT operation for the counter account here.
Use same account as transaction (Rate 2) If you check this box, the VAT is posted to the same account as the transaction (Rate 2).
Financial account (batch 2) If the Rate(2) field is filled in, enter the financial account to which the VAT from rate 2 should be posted. Do NOT check the Use the same account as the transaction (Rate 2) box at the same time.
Counter account (Rate 2) Enter any counter account for rate 2.
Id In this field you can enter the EUTraderID, VAT number or TAX Reference Number. This field is only required for VAT codes used for One-stop VAT and where the Country of Business or Country of Dispatch fields are filled in If 003 or 004 is selected in the MOSS type field, the ID of the permanent establishment must be entered in this field. If 005 is selected in the MOSS type field, then the ID of the sending business location must be entered in this field. The selection in the ID field will be used in connection with the file reporting function for settling One-Stop VAT to Skat. Read more about setting up and settling One-stop VAT here.
VAT country In this field you can select the country that the VAT code belongs to. The field can be used for One-stop VAT, but can also be used if, for example, you are registered for VAT in both Denmark and Sweden. On the VAT specification, you can limit the VAT country so that you can avoid having, for example, Swedish VAT codes included on your Danish VAT return. The selection in the VAT country field will be used in connection with file reporting function to settle One-Stop VAT to Skat. Read more about setting up and settling One-stop VAT here.
Country of business In this field you can select the business country to apply to the current VAT code. The field is used in case of One-stop VAT. The selection in the Business country field will be used in connection with a future file reporting function for one-stop VAT settlement to Skat. Read more about setting up and settling One-stop VAT here.
Country of dispatch In this field you can select the sending country to apply to the current VAT code. The field is used in case of One-stop VAT. The selection in the Shipping country field will be used in connection with a future file reporting function for one-stop VAT settlement to Skat. Read more about setting up and settling One-stop VAT here.
VAT rate type In this field you can choose between Normal, Reduced, Heavily reduced, None (zero rate) and Temporary (Parking rate). 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 The selection in the VAT rate type field will be used in connection with a future file reporting function for one-stop VAT settlement to Skat. Read more about setting up and settling One-stop VAT here.
MOSS type In this field, select the MOSS type for each VAT code. The MOSS type corresponds to the line code used when reporting One-stop VAT to SKAT. Selection in the MOSS type field will be used in connection with a future file reporting function for one-stop VAT settlement to Skat. On SKAT's website you can read more about which MOSS types in Uniconta should be used for which types of sales: File format description (SKAT) Read more about setting up and settling One-stop VAT and more here.

VAT hierarchy for invoicing

When Uniconta needs to find the VAT code to be used to calculate the VAT, the hierarchies below are used. It only jumps to 2nd priority if there is no VAT code under priority 1, etc. VAT hierarchy for sales invoicing
  1. VAT code on the order line
  2. The combination under the debtor groups and the Inventory button, where you can create a setup per product group/debtor group
  3. VAT code on the item group if 'Item group' is selected in the Revenue coding field on the customer group. VAT code on the order if 'Customer group' is selected in the Revenue coding field on the customer group or if 'Item group' is selected in the Revenue coding field but the VAT code is not filled in on the item group.
  4. VAT code on the debtor if 'Debtor group' is selected in the Revenue coding on debtor group field
  5. VAT code on the debtor group if 'Debtor group' is selected in the Revenue coding on debtor group field
VAT hierarchy for purchase invoicing
  1. VAT code on the purchase line
  2. The combination under the vendor groups and the Inventory button, where you can create a setup per product group/creditor group
  3. VAT code on the product group if 'Product group' has been selected in the Purchase accounting field on the vendor group. VAT code on the purchase order if 'Vendor group' has been selected in the Purchase accounting field on the vendor group or if 'Product group' has been selected in the Purchase accounting field but the VAT code is not filled in on the product group.
  4. VAT code on the vendor if 'Vendor group' is selected in the field Purchase accounting on vendor group
  5. VAT code on the vendor group if 'Vendor group' is selected in the field Purchase accounting on vendor group

Sales without VAT (3rd countries)

If you sell goods/services to companies in countries outside of Denmark and the EU, the invoice amount must generally be without VAT, but you must still make sure to post the invoice with a VAT code, otherwise you will subsequently be missing an amount in Box C on your VAT statement when you have to pay VAT to SKAT, because even if you do not charge VAT to the customer, you must enter the amounts that you have sold without VAT in Denmark, the EU and outside the EU in Box C. Our recommendation is therefore to do so:
  1. Create a VAT code for Sales outside DK and EU if you don't already have a VAT code for this purpose. You may call the VAT code U3L. The VAT code must have the same setup as shown on the VAT code of the same name at the top of this article.
  2. On your debtor, fill in the VAT zone field with the value 'Abroad'. The VAT field can be empty.
  3. On your debtor and product groups, fill in the Sales VAT (International) field with the VAT code U3L.
  4. When you create invoices for the customer, the system will automatically retrieve the VAT code from the item or customer groups. Read more about this in this article under the heading VAT hierarchy when invoicing. If you have not made the setup under point 3, you can also insert the VAT field on the invoice lines and manually select the VAT code U3L.
  5. When you post the invoice, it will be without VAT and if you have created the VAT code U3L as described in this article, the invoice amount from the invoice will automatically be included in box C of your VAT return for that period.

Purchase/sale of VAT exempt goods/services

If you sell and/or buy goods/services that are exempt from VAT, but on the same invoices you buy/sell goods/services that are subject to VAT, you can set up Uniconta so that the system automatically handles this. Read more about this in the article Buying and selling without VAT

Reverse VAT liability (DK)

Reverse VAT liability means that you buy goods where your supplier does not charge VAT, but you still have to book a VAT amount in connection with the purchase. The purchase and provide information about the purchase to SKAT in connection with your VAT settlement. This is the case, for example, if you as a Danish company buy something from a company in another EU country. Of course, you may also be the seller, i.e. you sell a product to a company in another EU country and therefore need to create an invoice without VAT, but you still need to have generated information for SKAT in connection with your VAT settlement, as you must provide information about this sale in the boxes on the VAT return. Read more about handling"Reverse VAT liability".

Manual VAT

If you want to enter amounts manually in your VAT accounts, for example VAT on leasing or similar, you need to create special financial accounts for the manual VAT. At the same time, the System account field on the financial account must be filled in with either 'Manual incoming VAT' or 'Manual outgoing VAT'. In the standard charts of accounts, these two accounts are created: Account 6901 Manual outgoing VAT Account 6906 Manual incoming VAT Amounts posted to these manual VAT accounts will be included in the VAT statement. > Read more about system accounts here.

Import VAT - accounting from customs declaration

If you want import VAT to be booked from the customs declaration, a special VAT code can be created to handle this, so that you get the amounts on the VAT report even if you book the import VAT manually. Once you have completed items 1+2, you only need to complete item 3 every time you receive a customs declaration.
  1. Create a VAT code set up as shown in the example here. Account 6907 is the incoming VAT account. Account 6903 is an account for VAT on EU and 3L purchases (counter account). NB! It is important that account 6907 is set up with system account = Input VAT and that account 6903 is set up with system account = Offset of VATable imports.
  2. Create a financial account that you can use when you want to post the import VAT cost. The VAT field is filled with the VAT code you created in step 1. Example of an account:
  3. Post your import VAT in an accounting journal in debit on the account described in point 2 and use your bank account or a vendor as a counter account. If the import VAT is only to be included in the VAT report and not paid in connection with the import VAT statement, you can simply make an offsetting entry on the same account as in point 2, i.e. you must both debit and credit the same account, but do not use the VAT code you created in point 1 on the credit entry. Check that the VAT code from item 1 is selected on the line in the draft. When the entry is posted, in addition to the entry on the financial account from item 2 and the bank/creditor, the same amount will be posted on accounts 6907 and 6903 in debit and credit respectively.
  4. On the VAT report, the amount will then be included both as purchase VAT and as VAT on goods purchased abroad

VAT registration in other countries

If your company is registered for VAT in several countries, for example in Denmark and Sweden, you can create both the Danish and Swedish VAT codes in the VAT register. However, for Swedish VAT codes, you should leave the fields for VAT operations blank, but fill in the VAT country field with 'Sweden'. The accounts in the chart of accounts that you select on your Swedish VAT codes, i.e. the accounts where the Swedish VAT is posted, must not have a value in the System account field. This way you can avoid the Swedish VAT amounts being included in your Danish VAT report and you can filter that you only want to see the Danish VAT codes (Momsland = Denmark) on your VAT specification.

Artist VAT

According to Skats, VAT on artwork must be calculated as follows: https://info.skat.dk/data.aspx?oid=150692 For example, create a VAT code like this in Uniconta:

VAT on use

VAT can be automatically calculated using the "individual method" when selling second-hand goods if a VAT code for second-hand VAT is created and an item number is used on the sales invoice. Watch a video on how to create and use second-hand VAT. Note!
  • The VAT in Uniconta is calculated as 20% of the difference between the purchase and sales price if the setup example below is followed. The second-hand VAT function in Uniconta must therefore NOT be used if, for example, the second-hand item was purchased by a company in the EU.
  • There are specific requirements for text and VAT information on a sales invoice when selling used goods. You may not mix other items on a sales order with a used VAT item. If several items are sold, you must create an additional sales order. You must adapt your invoice layout to meet these invoice requirements. You can read more about these requirements on SKAT's website: https://info.skat.dk/data.aspx?oid=2068789
  • If the cost price of the used item exceeds the sales price, the second-hand VAT function in Uniconta must NOT be used, because in that case, second-hand VAT must not be calculated and booked.
  • We recommend that you contact your accountant and/or SKAT to find out which rules apply to VAT on second-hand goods in your particular business.
Example of VAT setup/use Below you can see an example of setting up and using the VAT function. Create financial accounts Create a separate financial account for second-hand VAT, e.g. account 6880 (if you use our standard chart of accounts). Create a separate financial account for the sale of used goods, e.g. account 1011 (if you use our standard chart of accounts). Create VAT code Create a VAT code for second-hand VAT, for example as shown below. You decide what code and name you use, but the field Second-hand VAT MUST be selected for the second-hand VAT to be calculated automatically. Create item group It is recommended to create a special item group for used goods, for example as shown below: Create item numbers Create items for your used goods and link these item numbers to the used goods item group. Price incl. VAT On the debtor and/or on the order created to sell the used item, select the field Prices incl. VAT and enter the price of the used item as the price the customer must give incl. VAT on the order line. This is because, according to SKAT's rules on invoice requirements for second-hand VAT, the price of a used item must always include VAT. VAT, the price of a used item must always be stated incl. VAT, and the VAT amount on the used item must not appear on the invoice to the customer. Make sure to change your invoice layout and/or create a special invoice layout/layout group that you can use when selling used goods so that you meet these invoice requirements. VAT on SKAT's website: https://skat.dk/data.aspx?oid=2049366 Sell a used item Create sales orders in the normal way, but remember to check the Prices including VAT box in the order header. On the order lines, select the item number of the used item on the order line. If necessary, insert the Cost price field and check which cost price is specified on the line for the used item. VAT will be calculated as 20% of the difference between the sales price and the cost price on the order line, as the price includes VAT. If a used item is sold where the cost price of the item is DKK 200 and the sales price is DKK 500 incl. VAT, then DKK 60 in VAT is calculated and booked, as shown in the example below. 500-200 kr. = DKK 300 x 20% = DKK 60. VAT on invoice layout It is recommended to make adjustments to the invoice layout to meet the requirements for invoicing used goods. Read tips for possible changes/additions to the invoice layout here.

Canteen VAT

According to Skat, canteen VAT must be calculated as follows: D.A.8.8.1.4.4.3.3 Administratively simplified schemes - info.skat.dk In Uniconta, it is recommended to book purchases for the canteen on a separate account in the chart of accounts. The purchase should be booked in the same way as other types of purchases for VAT purposes. In connection with canteen operations canteen operations, output VAT (sales VAT) must also be calculated. The calculation of output VAT for canteen operations differs The calculation of output VAT for canteen operations differs depending on whether the company has its own employees preparing the food or whether the food is provided by an external supplier. Read more about this on the Swedish Tax Agency's website. Regardless of which model is used to calculate the outgoing VAT, the VAT must be booked via an accounting journal in Uniconta. The outgoing VAT must be booked to a VAT account intended for booking manual outgoing VAT, i.e. the VAT must not be booked to the same VAT account used for regular outgoing VAT. In the standard charts of accounts, the account for manual outgoing VAT is created with account no. 6882. If you use a different chart of accounts and create an account for manual outgoing VAT yourself, remember to fill in the System account field in the chart of accounts with the value 'Manual outgoing VAT', otherwise the VAT amount will not be included in the VAT statement. It is also recommended to create a separate account in the chart of accounts, e.g. near the account used for posting purchases for the canteen, and this account can then be used as a contra account when posting the calculated sales tax. the posting of the calculated sales tax.

Partial VAT deduction / Split VAT

Some businesses only have access to a partial VAT deduction as they have both VATable and, for example, payroll taxable or VAT-free activities. Therefore, a "distribution key" is calculated by taking the VAT-free turnover and dividing it by the total turnover and multiplying the number by 100. The result is the part of the VAT you are NOT entitled to deduct. However, this distribution key can only be calculated based on last year's or the previous year's figures at the start of a new financial year, and can therefore only be finalized when the final revenue amounts for the financial year are known. When you book your purchases, these are booked in the normal way, i.e. with purchase VAT if the voucher is with VAT and relates to the VAT-taxable activities of the company. Purchase vouchers relating to VAT-exempt activities are booked without purchase VAT. Purchase vouchers relating to both VAT-exempt and VAT-taxable activities are booked either with normal purchase VAT to start with, or with a special VAT code where only a "provisional" VAT amount is calculated and booked. The VAT to be adjusted in connection with the final statement should be booked in Uniconta on an account for manual input VAT via an accounting journal. Please note, however, that for companies with a calendar accounting year, the adjustment amount for 2023 must be included in the VAT settlement for June 24 if you settle VAT monthly, and in 2. Q2 24 if VAT is settled quarterly and in H1 24 if VAT is settled semi-annually. You should therefore book the adjustment with a date in June so that the amount is included and settled in the expected VAT period. Read more about booking manual VAT here .