VAT reports
Kleer collects all VAT handling in three connected reports: VAT, Dormant VAT and the Periodic report.
Together they give you the basis for the VAT return, an overview of VAT that cannot yet be deducted, and the basis that is to be submitted when trading with other EU countries. Below we go through each of them.
The VAT report, what it shows
The VAT report (in the menu it is called VAT) sums the companyâs output and input VAT for a selected VAT period and presents the amounts per code, the same codes that are used in the Swedish Tax Agencyâs VAT return. The report is the basis that you and your Kleer consultant use to reconcile and book the VAT.
At the top you select which VAT period you want to look at. Depending on how the company is registered, VAT can be reported per month, quarter or year.
Post and correct VAT
When the VAT is to be declared, it is booked in connection with the return. The report has the button Post VAT, where you enter a return date. When you post, the VAT is zeroed on account 1650/2650 on the last day of the VAT period and booked in turn against account 1630 on the return date you entered. If something needs to be corrected afterwards, you use Correct VAT.
Download the basis and file the return
From the report you can:
- Download VAT report: a PDF with the whole basis.
- Download eSKD: a tax return file that can be transferred to the Swedish Tax Agency.
- Go to the Swedish Tax Agency: a link straight to the Swedish Tax Agencyâs service.
Dormant VAT, what it shows
The report Dormant VAT shows VAT that cannot yet be claimed, for example input VAT on supplier invoices that have not been paid. Here you see Dormant VAT in total, Remaining (dormant VAT) and Of which now (dormant VAT), that is the part that can be claimed now. The report helps you keep track of VAT that is waiting to be deductible.
The periodic report (EU VAT), what it shows
The periodic report is the basis that is to be submitted to the Swedish Tax Agency for deliveries of goods and services to VAT-registered buyers in other EU countries, and for triangulation. The report lists the data rows per customer and VAT number.
Kleer automatically checks that the totals match the VAT report, and warns if for example the total on code 35 (deliveries of goods), code 38 (triangulation) or code 39 (services) does not match.
How often must it be submitted?
Kleer shows information about the submission frequency directly in the report:
- If the report has a value in the column deliveries of goods, it should as a starting point be submitted every month. If the value of the deliveries of goods is low enough, you can ask the Swedish Tax Agency to submit it every quarter. The limit is set by the Swedish Tax Agency, see Periodic report.
- If the report only has a value in the column services, it should be submitted every quarter.
Download the KVR file
With the button Download KVR you create the file that can be transferred to the Swedish Tax Agencyâs file transfer service. Note that if there are customers in the data rows without a VAT number, the file cannot be downloaded. Complete the customersâ VAT numbers first.