Standard VAT codes

Regnskaps- og skattepapirer

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 - JUICE. 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 treatment (procurement)
1Deductible domestic input VAT, 25 %
11Deductible domestic input VAT, 15 %
12Deductible for domestic input VAT, 11.11 %
13Deductible domestic input 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 VAT, 25 %
31Outgoing VAT, 15 %
32Outgoing VAT, 11.11 %
33Outgoing VAT, 12 %
5Domestic sales and withdrawals exempt from VAT, 0 %
51Domestic turnover with reverse charge, .0 %
52Export of goods and services .0 %
6Turnover outside the VAT Act
7No VAT processing (revenue)
CodeReverse tax liability on importation of goods (used on the special statement / customs declaration)
81Importation of goods with reverse charge with deductible, 25 %
82Importation of goods with reverse charge without deduction, 25 %
83Importation of goods with reverse charge with deductible, 15 %
84Importation of goods with reverse charge without deduction, 15 %
85Importation of goods subject to reverse charge which is exempt from import duty, 0 %
CodeReverse tax liability on import of remotely deliverable services
86Services purchased from abroad with reverse charge with deductible, 25 %
87Services purchased from abroad with reverse charge without deduction, 25 %
88Services purchased from abroad with a reverse charge with a right to deduct, 12 %
89Services purchased from abroad with reverse charge without deductible, 12 %
CodeReverse tax liability for domestic purchases
91Domestic purchases of goods and services with reverse charge with deductible, 25 %
92Domestic 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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