SAF-T format
In 2016, Sticos and the Tax Administration jointly prepared new VAT codes that are included as part of the new standard format. There is no requirement for businesses to post the vouchers with the new codes, but the system suppliers must have a solution for submitting the information in standard format.
From 1 January 2020, all businesses must arrange their accounting systems so that it is possible to reproduce booked information in a given standard data format - SAF-T. In connection with auditing, accounting data must be able to be reported electronically to the Tax Administration in accordance with a standardized structure.
Catacloud
Catacloud was built on standards and uses only standardized VAT codes, so if you use our system you do not have to think about changes. Below you can find an overview of the VAT codes from the standard.
| Code | Purchase of goods and services |
|---|---|
| 0 | No VAT treatment (procurement) |
| 1 | Deductible domestic input VAT, 25 % |
| 11 | Deductible domestic input VAT, 15 % |
| 12 | Deductible for domestic input VAT, 11.11 % |
| 13 | Deductible domestic input VAT, 12 % |
| 14 | Deductible import tax, 25 % |
| 15 | Deductible import tax, 15 % |
| Code | Purchase of goods from abroad |
|---|---|
| 20 | Invoice on import of goods, 0 % and without deduction |
| 21 | Invoice on import of goods, 25 % |
| 22 | Invoice on importation of goods, 15 % |
| Code | Sales and withdrawals of goods and services |
|---|---|
| 3 | Outgoing VAT, 25 % |
| 31 | Outgoing VAT, 15 % |
| 32 | Outgoing VAT, 11.11 % |
| 33 | Outgoing VAT, 12 % |
| 5 | Domestic sales and withdrawals exempt from VAT, 0 % |
| 51 | Domestic turnover with reverse charge, .0 % |
| 52 | Export of goods and services .0 % |
| 6 | Turnover outside the VAT Act |
| 7 | No VAT processing (revenue) |
| Code | Reverse tax liability on importation of goods (used on the special statement / customs declaration) |
|---|---|
| 81 | Importation of goods with reverse charge with deductible, 25 % |
| 82 | Importation of goods with reverse charge without deduction, 25 % |
| 83 | Importation of goods with reverse charge with deductible, 15 % |
| 84 | Importation of goods with reverse charge without deduction, 15 % |
| 85 | Importation of goods subject to reverse charge which is exempt from import duty, 0 % |
| Code | Reverse tax liability on import of remotely deliverable services |
|---|---|
| 86 | Services purchased from abroad with reverse charge with deductible, 25 % |
| 87 | Services purchased from abroad with reverse charge without deduction, 25 % |
| 88 | Services purchased from abroad with a reverse charge with a right to deduct, 12 % |
| 89 | Services purchased from abroad with reverse charge without deductible, 12 % |
| Code | Reverse tax liability for domestic purchases |
|---|---|
| 91 | Domestic purchases of goods and services with reverse charge with deductible, 25 % |
| 92 | Domestic purchases of goods and services with reverse charge without deductible, 25 % |
Corresponding codes apply to VAT compensation but with the prefix «K».
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