EU sales without VAT (previously called the list system) is used to report EU sales without VAT to SKAT.
The information is retrieved from the sales invoice lines and can be edited if necessary before reporting.
Note! Only sales invoice lines posted with VAT codes associated with VAT operations S3, S4 or S7 are retrieved, and only if the sale is also to an EU debtor.
Note! It is generally the country to which the goods are delivered that determines whether an invoice amount should be included on the EU sales without VAT list.
If, for example, a Danish customer is invoiced, but the goods are delivered to an EU country, a debtor account must be created for both the invoice debtor and the delivery debtor. On the delivery debtor, the country and CVR number must be filled in, as this information is used in the EU sales without VAT list.
It is also important that the
Account on stock transactions field under
Company/Maintenance/Preferences is filled in with the value 'Delivery account', so that the EU sales without VAT report can see that the goods have been delivered to a debtor in the EU.
However, this field can be changed to 'Invoice account' if, for example, you want to pull statistics at invoice account level, and then changed back again.
Note! It is not recommended to use a "miscellaneous debtor" when invoicing debtors in the EU, as the CVR number from the debtor card will be the CVR number used on EU sales without the VAT report. This means that if you change the CVR number on the debtor from time to time when invoicing, it will be the CVR number on the debtor when the EU sales without VAT report is created that is included in the file, unless a CVR number is manually entered in the EU sales without VAT list before the file is created.
Video re. EU sales without VAT
Video / EU sales without VAT
Setting up
There are a few setups that need to be in place before reporting can be done:
- Debtors traded within the EU must have a VAT number (CVR number) and a country code.
- VAT codes must be created with one or more of the VAT operations S3, S4 or S7 if they do not already exist.
- Sales invoices must be posted to debtors with a VAT number and country code in the EU, and the invoices must contain invoice lines with goods or services and these must be posted with VAT codes associated with the VAT operation S3, S4 or S7.
Dan EU sales without VAT list/file
- Select Finance/Reports/VAT reporting/EU sales without VAT
- Check 'Check CVR no. (VIES)' if you want to validate all VAT numbers against VIES. Check
It is optional whether you want to validate CVR numbers against VIES(VAT information Exchange System).
If you have many transactions, it can take a very long time to validate. However, the validation is cached locally, which means that the same CVR number is only validated once.
If you choose not to validate via VIES, you can of course risk that the input will fail at Skat.
- Select the desired date range and select the Search button
- A list of your entries in the selected date range is now displayed
Note! Some of the information on the entries can be edited in the screen before the final reporting.
Among other things, you can change the value in the Item type field (Item=Blank), so that the amount is inserted as an item or service value respectively. See the description below for corrections if you post without using item numbers on some of the invoice lines for your EU customers.
It is also possible to specify a different CVR number in the file in the CVR no. (File) than the one on the debtor in the debtor card index.
- Note! In version 92, the division of goods and services has been changed. From version 92, it is the VAT code that determines whether the amount is considered goods or services, just as it is on the VAT report. Previously, it was the type of goods that determined this, but this was not as appropriate, as many create goods as services, as they do not want to run inventory management on the goods.
- Version-94 For example, if you are an accountant and need to report EU sales without VAT for your customer, you need to enter your own CVR number in the Registrar field.
- Select the Compress button to compress the records before creating the file
- Select the Create file button to create the file
- Upload the file to Skat either via TastSelv Erhverv or via IDEP.web
Correcting entries when posting without item numbers
For example, if you have posted credit notes to EU customers where you have chosen not to enter an item number on the line on the credit note because you do not want to return the goods to stock, or if for other reasons you have posted invoice lines to EU customers without item numbers, you should check these lines to ensure that they have been categorized correctly on the EU sales without VAT report in relation to whether they are goods or services.
In the
Item type field
(Item = Blank) , you can select item or service so that the amount from the invoice line is inserted as item amount or service amount, depending on your choice.
Correction of records in version 91
NOTE! In vers. 91 and earlier of Uniconta, there was unfortunately a bug in the EU sales without VAT file output from Uniconta. The error has been fixed in vers. 92 of Uniconta.
The error occurs if goods without VAT have been sold to the EU and these goods have been created as services in the goods register.
The error is expected to be fixed in vers. 92 of Uniconta.
Until the error is fixed, it is unfortunately necessary to manually make changes to the file that is read from Uniconta before it is uploaded to SKAT.
For example, if the file is opened with Excel, the goods amounts will be in column G and the service amounts in column I.
Amounts for goods created as services will be erroneously included in column I, and the amount for these goods must therefore be moved to column G instead.
Description of the fields
| Field name |
Field Description |
| Date |
The invoice date of the record is shown here |
| Country |
The country on the entry describes which EU country is being traded with. If they trade with their own country, they will be sorted out |
| Account number |
Account number of the debtor who received the invoice |
| Account name |
Name of debtor |
| CVR no. (debtor) |
The CVR number (VAT number) of the company being traded with. The value is retrieved from the Debtor file.
Note! For debtors from Austria, the CVR number in the Debtor file must be entered with ATU in front of the VAT number in order for EU sales without the VAT file to be accepted when uploading to SKAT. |
| CVR no. (wire) |
The CVR number that will be read out in the file to be reported to SKAT. It is possible to manually enter a CVR number in this field.
Swedish debtors' CVR number is automatically changed to end with 01 in this field if the length of the CVR number is 10, in order for EU sales without VAT file to be accepted when uploading to SKAT.
If you have ticked 'Check CVR no. (VIES)', the CVR number in this column will be validated against VIES |
| Invoice number |
The number of the invoice received by the customer. |
| Item type (Item = Blank) |
This field can only be used on lines without an item number on the EU sales without VAT report. The field is used to define whether the amount from the invoice line should be considered a goods amount or a service amount. |
| Item Value, Performance Value and Amount (triangle trade) |
Entry amount in the default currency where the current exchange rate is used. The value of the item is based on the net amount on the order line.
There are three kinds of amount fields. The first describes the amount of the good being sold, the second describes the amount of the service being sold and finally the triangle trade amount.
Note! It is the "S code" of the VAT code used on the line that determines whether the amount is included as a good or a service.
The Amount (triangle trade) field is only filled in when the Compress button is selected if there is a check mark in the Triangle trade field. |
| Triangle trade |
The field is automatically selected on records where a VAT code has been used with VAT operation S7. However, the field can also be filled in manually.
Marking the transaction as part of a triangle trade will cause the item amount to be noted as a triangle trade amount and any benefit amounts will be removed when the Compress button is selected. |
| Item and Item name |
Item number and item name of the product/service.
If no item number is used on the invoice line, the text from the invoice line will appear in the Item name field instead. |
| Value added tax |
VAT code applied on the order line |
| System info |
The column is filled with information from Uniconta. This can be information related to validation or compression. |
Description of the ribbon buttons
| Button |
Button description |
| Search |
Select the button when you have entered/selected the desired date range to search for relevant data |
| Remove record |
Transactions that you do not want to report to SKAT can be removed from the list by selecting the item and choosing this button. |
| Controllers |
When checking your entries, we will look at whether the entry contains errors or omissions that mean that the file will not be accepted by SKAT. Any errors will be visible in the System info field, for example "Item and Service cannot both be zero" or "The buyer's VAT number must be under 12 digits". |
| Compress |
The records searched must be compressed before a file can be created.
All entries that contain trade with the same VAT number will automatically be compressed into one entry. The result of the compression will be visible in the screenshot. |
| Create file |
Select this button to create a file that can be reported to SKAT. Remember that the records must be compressed before a file can be created.
The entries are read out in a CSV (semicolon separated file), which can then be uploaded to SKAT or IDEP.web.
Note! Version-94 If you need to register EU sales without VAT on behalf of another company, you need to enter your own CVR no. in the Registrator (CVR no.) field before creating the file. |