Booking of OSS VAT payment to the tax office

[nataliawi]

Hej!

I need to book the bank transfer of the foreign VAT to the tax office for OSS. I assumed that the regular tax account should not be used for this purpose. Which accounts could I use instead?

Thank you in advance.

[Josefine Johansson]

Hi!

Thank you for your question. Which accounts you use all depends on how you've handled the bookkeeping for the actual sales you've made that is in the OSS system but you should use the debt account that you used for bookkeeping the VAT in the OSS system. There isn't that much information on how to handle this in the bookkeeping so its hard to give you a straight answer, but you are correct that you should not use the regular tax account since this isn't about normal Swedish VAT. 

If you use the function in eEkonomi for OSS then you should use the normal debt account that you have in that function when you pay. Be aware that there can be exchange rate difference between what you pay and what you've bookept, which you can bookkeep at maybe 7960/3960 depending if i'ts positive or negative.

If you aren't already using it then you can read more about the function here. 

Have a nice day!

/ Josefine

[nataliawi]

Hi Josefine, thank you for looking into this.
My question was however not related to the booking of the invoices with OSS requirements.
After reporting the foreign VAT to the Skatteverket every quarter, one needs to pay the VAT amount to the special bank account which is provided by Skatteverket here https://www.skatteverket.se/foretagochorganisationer/moms/deklareramoms/ossredovisningavmomsenligtde... (section Hur ska betalning ske) and I cannot figure out how to report this payment in Visma. This payment is not done via tax account.

[Josefine Johansson]

Hi again!

I understand. My point about bringing up how you bookkeep the invoices is that when you pay you'll probably need to use the same accountnumber for det OSS VAT that you used, depending on how you handled the OSS in the bookkeeping. Therefore it's a bit hard to say how you should handle it since everybody uses different accounts and different ways to handle the OSS. 

But I can give you an example and maybe you'll understand what i mean. If you do not separate different countries OSS in the bookkeeping and only bookkeep the OSS VAT on one accountnumber then it would be like this:

when you do the sale:

193X with 10 000 in debet

3XXX with with 7 000 i kredit

2619 with 3 000 i kredit

So the 2619 is used for all the OSS VAT and you use maybe excel to keep track of which country the VAT is for. When you declare it and then pay you should use 2619, but be aware that there can be a difference with what you payed and what you've bookkept, so you need to bookkeep the same amount at 2619, even if you pay more or less. The difference is bookkeept on 7960/3960 depending if i'ts positive or negative. in my example here there isn't any difference when you pay:

193X with 3 000 in kredit

2619 with 3 000 in debet

If you use different 26XX accounts for every countries VAT in your bookeeping, then you need to use a group 26XX for when you declare the VAT to OSS, move everything from the other 26XX accounts to that group account, and then do the same as I said above when you pay to OSS.

Hopefully that makes it a little bit clearer, otherwise I recommend that you contact a consult that can help you with this, so they can se how you've bookkept so far and decide the best way for you. 

Have a nice day!

/ Josefine