A VAT operation can be specified on each VAT code created in the accounts under Finance/Maintenance/VAT .
The VAT operations determine in which field on the VAT report the VAT amount and/or VAT base is included in.
VAT operation, Sales
If the VAT type 'Outgoing VAT' is selected, the VAT operation, Sales field is filled with one of the following values:
| VAT operation, Sales | Description | The Danish Business Authority |
| MosEU | Select this on VAT codes to be settled to the VAT One-stop-shop for the EU scheme. EU scheme. Read more about this here. | S-OSS |
| Moss | Select this on VAT codes to be settled to the VAT One-stop-shop for the non-EU scheme. Read more about this here. | S-OSS |
| S1 | Select this on VAT codes to be used for Danish sales tax | S1 |
| S2 | Select this on VAT codes to be used for sales without VAT in DK. Read more about this here | S0 |
| S3 | Select this on VAT codes to be used for sales to other EU countries. Read more about EU sales without VAT here. | S2 |
| S4 | Select this on VAT codes to be used for service sales to other EU countries. Read more about EU sales without VAT here. | S3 |
| S5 | Select this on VAT codes to be used for EU sales not to be reported. | S7 |
| S6 | Select this on VAT codes to be used for sales of goods to countries outside the EU. | S4 |
| S6y | Select this on VAT codes to be used for sales of services to countries outside the EU. | S5 |
| S7 | Select this on VAT codes to be used for VAT exempt EU triangular sales. Read more about EU sales without VAT here. | |
| S8 | Select this on VAT codes to be used for the sale of goods in Denmark that are to be sold with reverse charge, such as mobile phones. Read more about this here. | |
| Extra VAT operations | The VAT operations below are added based on the standard VAT codes from the Danish Business Authority. | |
| Used | Sale of used goods | Used |
| Smotor | Sale of used passenger vehicles | Smotor |
| Sleasing | Leasing/rental sales (driving schools, demo cars) | Sleasing |
| S% | Sales not covered by VAT (sponsorships) | S% |
| SMF | VAT-free sales (education, hospital treatments, association fees) | SMF |
| Margin | Margin VAT (Travel agents' VAT on profit margin) | Smargin |
| Artists | Artists' first-time sales | Artists |
| Local | Local sales other countries with local VAT | Local |
| SMFEU | VAT exempt sales EU (education, hospital treatments, association fees) | SMFEU |
| S6x | VAT-exempt sales, other foreign countries §13 (education, hospital treatments, association fees) | S6 |
VAT operation, Indkøb
If you select VAT type 'Incoming VAT', the VAT operation field , Indkøb, is filled in with one of the following values:
| VAT operation, Indkøb | Description | The Danish Business Authority |
| K1 | Select this on VAT codes to be used for Danish purchase VAT | K1 |
| K2 | Select this on VAT codes to be used for purchases in DK with reverse charge. Read more about this here | K-DK0-1 |
| K3 | Select this on VAT codes to be used for the purchase of construction services with reverse charge. | |
| K4 | Select this on VAT codes to be used for reverse charge purchases from countries outside the EU. Note! If you would rather post the import VAT based on the customs documents you receive, read more here. | K-%EU-V-1 |
| K5 | Select this on VAT codes to be used for reverse charge purchases in the EU. | K-EU-Y-1 |
| K6 | Select this on VAT codes to be used for reverse charge purchases in the EU. | K-EU-V-1 |
| K7 | Select this on VAT codes to be used for VAT exempt EU triangular trade. | |
| K8 | Select this on VAT codes to be used for purchases of reverse charge services in countries outside the EU. | K-%EU-Y-1 |
| Extra VAT operations | The VAT operations below are added based on the standard VAT codes from the Danish Business Authority. | |
| K-used goods | Buying second-hand goods in DK | K-used VAT |
| K25a | Buy representation DK | K25A |
| K25b | Buy representation DK by pro-rata | K25b |
| Discretionary | Domestic purchases, discretionary deduction | K3 |
| K0 | VAT exempt purchases (education, hospital treatments, association fees) | K0 |
| Access road | Purchase 66.6% deduction (maintenance of agricultural access roads) | K7 |
| K5a | Purchase 50% deduction (Landline phone at employee address) | K5a |
| K5b | Purchase 50% deduction of pro-rata (Landline phone at employee address) | K5b |
| Kl1 | Purchase lease/operate yellow plate cars (private, business, mixed purpose) | KL1 |
| Kl2 | Buy lease/operate white plate cars | KL2 |
| Kl3 | Buy lease/operate white plate cars for min. 6 months. | KL3 |
| K2partial | Buy DK partial deduction / pro-rata | K2 |
| K6sector | Buy DK sector-based deduction | K6 |
| K4area | Purchase DK area-based deduction (real estate) | K4 |
| K-margin VAT | Buy DK margin VAT | K-margin VAT |
| K used car | Buy DK used passenger vehicles | K-used car |
| K-lease car | Buy DK Rental, driving school or demo cars) | K-lease car |
| K-DKO-0 | Purchase DK reverse charge, discretionary deduction | K-DKO-0 |
| K-DKO-2 | Purchase DK reverse charge, partial deduction of pro-rata | K-DKO-2 |
| K-DKO-3 | Purchase DK reverse charge, discretionary deduction | K-DKO-3 |
| K-DKO-4 | Purchase DK reverse charge, area-based deduction | K-DKO-4 |
| K-DKO-l | Purchases covered by the public reimbursement system | K-DKO-l |
| K-local VAT | Buy other countries with local VAT | K-localVAT |
| K-EU-v-0 | EU purchases, no deductions | K-EU-V-0 |
| K-EU-v-2 | EU purchases, partial deduction / pro-rata | K-EU-V-2 |
| K-EU-v-3 | EU purchases, discretionary deduction | K-EU-V-3 |
| K-EU-v-4 | Purchases EU, area-based deduction | K-EU-V-4 |
| K-EU-y-0 | Performance purchase EU, no deduction | K-EU-Y-0 |
| K-EU-y-2 | Benefit purchase EU, partial deduction / pro-rata | K-EU-Y-2 |
| K-EU-y-3 | Benefit purchase EU, discretionary deduction | K-EU-Y-3 |
| K-EU-y-4 | Yield purchase EU, area-based deduction | K-EU-Y-4 |
| Kl-EU-2 | Buy EU white plate car lease for min. 6 months. | KL-EU-2 |
| Kl-EU-3 | Buy EU leasing of white plate car partial deduction | KL-EU-3 |
| K-EU-Y-l1 | Buy EU leasing yellow plate car (private, business and mixed purpose) | K-EU-Y-L1 |
| K-EU-mf | Purchasing VAT-exempt goods and services in the EU (financial services, hospital services) | K-EU-mf |
| K-%EU-V-0 | Purchase of goods 3L, no deduction | K-%EU-V-0 |
| K-%EU-V-2 | Purchase 3L, partial deduction / pro-rata | K-%EU-V-2 |
| K-%EU-V-3 | Purchase of goods 3L, discretionary deduction | K-%EU-V-3 |
| K-%EU-V-4 | Goods purchase 3L, area-based deduction (real estate) | K-%EU-V-4 |
| K-%EU-Y-0 | Performance purchase 3L, no deduction | K-%EU-Y-0 |
| K-%EU-Y-2 | Performance purchase 3L, partial deduction / pro-rata | K-%EU-Y-2 |
| K-%EU-Y-3 | Performance purchase 3L, discretionary deduction | K-%EU-Y-3 |
| K-%EU-Y-4 | Performance purchase 3L, area-based deduction (real estate) | K-%EU-Y-4 |
VAT operations and the VAT report
Below you can see which VAT operations are included where on the VAT report (VAT statement):| Fields on VAT report/ VAT statement | VAT operations etc. |
| Sales tax (outgoing VAT) | S1 + K2 +manual entries in system accounts of type 'Outgoing VAT' and 'Manual outgoing VAT'. Sbrugt + Smotor + Sleasing + Smargin + Skunstnere + K-DKO-0 + K-DKO-2 + K-DKO-3 + K-DKO-4. |
| Purchase VAT (input VAT)/Includes certain purchases abroad | K1 + K2 + K4 + K5 + K6 + K8 manual entries in system accounts of type 'Input VAT' and 'Manual input VAT'.+ K25a + K25b + Kskøn + Kvej + K5a + K5b + Kl1 + Kl2 + Kl3 + K2partial + K6sector + K4area + K-DKO-0 + K-DKO-2 + K-DKO-3 + K-DKO-4 + K-EU-v-0 + K-EU-v-2 + K-EU-v-3 + K-EU-v-4 + K-EU-y-0 + K-EU-y-2 + K-EU-y-3 + K-EU-y-4 + Kl-EU-2 + Kl-EU-3 + Kl-EU-y-L1 + K-EU-mf + K-%EU-v-0 + K-%EU-v-2 + K-%EU-v-3 + K-%EU-v-4 + K-%EU-y-0 + K-%EU-y-2 + K-%EU-y-3 + K-%EU-y-4 |
| VAT on purchases abroad (Both EU and non-EU countries) | K4 + K6 + K-EU-v-0 + K-EU-v-2 + K-EU-v-3 + K-EU-v-4 + K-%EU-v-0 + K-%EU-v-2 + K-%EU-v-3 + K-%EU-v-4 |
| VAT on purchases of services abroad with reverse charge | K5 + K8 + Kl-EU-2 + Kl-EU-3 + Kl-EU-y-L1 + K-EU-mf + K-EU-y-0 + K-EU-y-2 + K-EU-y-3 + K-EU-y-4 + K-%EU-y-0 + K-%EU-y-2 + K-%EU-y-3 + K-%EU-y-4 |
| Heading A - Goods | VAT base from K6 + K-EU-v-0 + K-EU-v-2 + K-EU-v-3 + K-EU-v-4 |
| Heading A - Services | VAT base from K5 + Kl-EU-2 + Kl-EU-3 + Kl-EU-y-L1 + K-EU-mf + K-EU-y-0 + K-EU-y-2 + K-EU-y-3 + K-EU-y-4 |
| Heading B - Goods | VAT base from S3 |
| Box B - Not reportable for EU sales without VAT | VAT base from S5 |
| Heading B - Services | VAT base from S4 |
| Heading C - Goods and services | VAT base from S2 + S6 + S6y + S8 |
| Taxes | Postings to system accounts for taxes (e.g. Co-2 tax, Water tax, etc.) |