This guide walks you through how to enter invoices so they are included in the tax return, how to create a VAT return, an additional return, or a control statement in the web interface.
Contents:
Entering documents for the VAT return
Issued invoices are included in the VAT return in the month in which they have the tax supply date:
Received invoices are included in the VAT return in the month in which they have the date of claiming the taxable supply:
The DUZP date (date of claiming the taxable supply) can also be pre-set in the company settings under the Modules - Purchasing tab:
Invoices are then included in the control statement and VAT return based on the filled-in country, VAT line, and control statement line:
Of course, VAT must be calculated on the invoice — if the amount is at a zero rate, it will not be correctly included in the return:
Checking whether documents are included in the VAT return and control statement
VAT supporting documents is an output that fulfils a legislative obligation and at the same time helps users identify discrepancies. It can also help you detect missing control statement lines on documents included in the VAT return.
Creating a VAT return
The return is created in the Accounting Outputs - VAT Return agenda:
Select the period for which you want to generate the return.
Next, choose whether this is a standard or an additional VAT return.
If an error is discovered by the last day of the following month, it is possible to submit a standard corrective return, which fully replaces the already submitted standard return. If the error is discovered at a later date, an additional return must be submitted, showing only the differences from the standard return. You can learn more about the additional return below.
Then simply choose whether you want to view the return form as a PDF or export it as an XML file that can be uploaded to the tax authority portal (adisepo).
We recommend uploading the file to the financial administration website before submission to check for any errors in the file. The file also includes data from the company settings, which must be reviewed — for example, before submitting your first VAT return / control statement.
Finally, it is essential to choose whether you want to save the return. The return is saved when you select the electronic output option.
We strongly recommend not saving returns that you are not yet submitting. This save function is exclusively intended for the potential creation of an additional tax return! It cannot be viewed anywhere — it is a database-only save. Therefore, save a return only when it is the final version for the given month, and we also recommend saving the PDF of that return to your computer for future reference.
The coefficient for calculating the proportional portion of the tax deduction is set to a default value of 100. If a company has used received supplies for both business and private purposes, the law stipulates a proportional tax deduction. In such a case, the coefficient would be applied only to the proportional amount. For the first tax period, it is determined by a qualified estimate; in subsequent years, the settlement coefficient from the previous tax period is used as the advance coefficient.
In all VAT periods except the last one (month or quarter depending on the type of payer), the advance coefficient is used when preparing the VAT return to reduce the entitlement to a tax deduction. The entire procedure is governed by the VAT Act, Section 76.
At the end of the year, the Settlement Coefficient is calculated. It is calculated as a percentage ratio where
the numerator is the sum of taxable supplies with an entitlement to a tax deduction,
the denominator is the total of the numerator value plus the sum of VAT-exempt supplies made by the payer without entitlement to a tax deduction.
The exact calculation of this coefficient, including the rounding method, is also set out in Section 76 of the VAT Act.
This coefficient is calculated during the preparation of the VAT return for the last VAT period of the year.
It is applied within the VAT return for the last VAT period of the year.
It is used as the advance coefficient for the following year.
The deduction adjustment then represents the difference between the calculated deduction and the claimed deduction (line 53).
The reduced deduction must also be reflected on the received invoice in the VAT Line field. The list contains lines whose names include the abbreviation KR. When a reduced deduction applies, it is therefore necessary to select this line on the invoice:
Creating an additional VAT return
As mentioned earlier, in order to create an additional tax return, you must first save the standard return as described in the previous section. You then create the return in the same way as the standard return — in the Accounting Outputs - VAT Return agenda, select the period and choose the type Additional or Additional Corrective Tax Return:
Select the saved standard return from the drop-down list and enter the date on which the changes were identified.
After that, the process is the same as in the previous section.
Creating a control statement
The control statement is created in the Accounting Outputs - Control Statement agenda.
Select the period for which you are submitting the control statement and then choose the statement type.
Select Corrective only if you are submitting a corrective return within the deadline for filing the standard control statement. Beyond that deadline, it becomes a subsequent control statement.
In the web interface, you can only export the XML file for electronic submission. If you want to verify, for example, the summary lines of the control statement against the VAT return, you will need to switch to the desktop application for now.
Creating a subsequent/corrective control statement and submitting a quick response to a notice
A subsequent/corrective control statement is compiled in a similar way, but unlike the VAT return, the entire control statement is submitted — not just the changes compared to the original.
A subsequent control statement can again be created via Accounting Outputs - VAT Control Statement.
Select Subsequent or Subsequent/Corrective Control Statement. If you are only confirming the accuracy of the originally submitted control statement, or if you have no obligation to submit a control statement, you can use the quick response to a notice option, where you enter the reason for the quick response and the reference number of the notice in the correct format:
Use the quick response to a notice only if you have no obligation to submit a control statement or if you are confirming the accuracy of the original control statement — meaning no documents are included. Simply generate the "VAT Control Statement XML" and submit this "empty" control statement.