Hi!
I have a question about which accounts to use with the reverse charge method. I'm pretty clear on the VAT aspect on it. But my question is if I need to use all the accounts (4599/4535) in the example below? Or could I simply book the expense on 6550 with VAT code 21?
| | | | | |
| Konto | Benämning | VAT code | Debit | Credit |
| 2440 | Leverantörsskuld | none | | 100 000 |
| 6550 | Konsultarvoden | none | 100 000 | |
| 4599 | Justering, omvänd moms | none | | 100 000 |
| 4535 | Inköp av tjänster EU 25 % | 21 | 100 000 | |
| 2614 | Utgående moms omvänd skattskyldighet, 25 % | 30 | | 25 000 |
| 2645 | Ingående moms utland | 48 | 25 000 | |
