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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 processing (procurement) |
| 1 | Deductible domestic incoming VAT, 25 % |
| 11 | Deductible domestic incoming VAT, 15 % |
| 12 | Deductible domestic incoming VAT, 11,11 % |
| 13 | Deductible domestic incoming 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 value added tax, 25 % |
| 31 | Outgoing value added tax, 15 % |
| 32 | Outgoing value added tax, 11,11 % |
| 33 | Outgoing value added tax, 12 % |
| 5 | Domestic sales and withdrawals exempt from value added tax, 0 % |
| 51 | Domestic turnover with reverse tax liability, 0 % |
| 52 | Export of goods and services .0 % |
| 6 | Turnover outside the VAT Act |
| 7 | No VAT processing (revenue) |
| Code | Reverse tax liability when importing goods (used on the separate statement / customs declaration) |
|---|---|
| 81 | Import of goods with reverse charge tax liability with tax deduction, 25 % |
| 82 | Import of goods with reverse charge tax liability without deduction, 25 % |
| 83 | Import of goods with reverse charge tax liability with tax deduction, 15 % |
| 84 | Import of goods with reverse charge tax liability without deduction, 15 % |
| 85 | Import of goods with reverse charge tax liability which is exempt from import duty, 0 % |
| Code | Reverse tax liability when introducing remotely deliverable services |
|---|---|
| 86 | Services purchased from abroad with reverse charge tax liability with tax deduction, 25 % |
| 87 | Services purchased from abroad with reverse charge tax liability without deduction, 25 % |
| 88 | Services purchased from abroad with reverse charge tax liability with tax deduction, 12 % |
| 89 | Services purchased from abroad with reverse charge tax liability without deduction, 12 % |
| Code | Reverse tax liability for domestic purchases |
|---|---|
| 91 | Domestic purchases of goods and services with reverse charge tax liability with tax deduction, 25 % |
| 92 | Domestic purchases of goods and services with reverse charge tax liability without deduction, 25 % |
Corresponding codes apply to VAT compensation but with the prefix «K».
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