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Standard VAT codes

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.

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.

CodePurchase of goods and services
0No VAT processing (procurement)
1Deductible domestic incoming VAT, 25 %
11Deductible domestic incoming VAT, 15 %
12Deductible domestic incoming VAT, 11,11 %
13Deductible domestic incoming VAT, 12 %
14Deductible import tax, 25 %
15Deductible import tax, 15 %
CodePurchase of goods from abroad
20Invoice on import of goods, 0 % and without deduction
21Invoice on import of goods, 25 %
22Invoice on importation of goods, 15 %
CodeSales and withdrawals of goods and services
3Outgoing value added tax, 25 %
31Outgoing value added tax, 15 %
32Outgoing value added tax, 11,11 %
33Outgoing value added tax, 12 %
5Domestic sales and withdrawals exempt from value added tax, 0 %
51Domestic turnover with reverse tax liability, 0 %
52Export of goods and services .0 %
6Turnover outside the VAT Act
7No VAT processing (revenue)
CodeReverse tax liability when importing goods (used on the separate statement / customs declaration)
81Import of goods with reverse charge tax liability with tax deduction, 25 %
82Import of goods with reverse charge tax liability without deduction, 25 %
83Import of goods with reverse charge tax liability with tax deduction, 15 %
84Import of goods with reverse charge tax liability without deduction, 15 %
85Import of goods with reverse charge tax liability which is exempt from import duty, 0 %
CodeReverse tax liability when introducing remotely deliverable services
86Services purchased from abroad with reverse charge tax liability with tax deduction, 25 %
87Services purchased from abroad with reverse charge tax liability without deduction, 25 %
88Services purchased from abroad with reverse charge tax liability with tax deduction, 12 %
89Services purchased from abroad with reverse charge tax liability without deduction, 12 %
CodeReverse tax liability for domestic purchases
91Domestic purchases of goods and services with reverse charge tax liability with tax deduction, 25 %
92Domestic 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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