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AtillaV
CONTRIBUTOR **

Purchase services from abroad / company NOT registered with Value Added Tax Register

av AtillaV

Hei,

 

I would like to ask a question about how to correctly enter the journal entries of an invoice where we purchase services from abroad (Tjenester kjøpt fra utlandet og beregnet avgift 25 %) and for which the reverse charge mechanism applies (we have to calculate and pay output VAT to Tax authorities ourself).

 

We have an invoice over 5000 NOK for services purchased abroad and have to calculate and pay the 25% VAT (1250 NOK) now to the tax authorities because of reverse charge procedure. We have to pay the (output) VAT ourselves because we are not registered with the VAT register (our turnover is less than 50'000 NOK)  and, therefore, we are not allowed to balance out input and output tax as described in https://hjelp.eaccounting.no/s/article/28986.

 

Would you please let me know what the correct journal entries are in VISMA for such an invoice

Thank you very much for your help!

Atilla

5 SVAR 5
Anonymous
Ikke relevant

av Anonymous

Hi

 

You do exactly as in the article. point. 1st and first picture.

 

You lead:
Credit 2400 Accounts payable
Debit proper cost account
Credit 2745 Basis for outgoing VAT purchase of services abroad

 

You thus add to account 2745 Basis outgoing VAT purchase of services abroad and the amount to Kredit. Then the system calculates and books import VAT for payment and deduction.

 

Hvis du synes dette innlegget besvarte spørsmålet ditt med en god løsning, vennligst trykk "Godta" som løsning 🙂 Dette hjelper både oss og andre brukere i Community 🙂

Med vennlig hilsen
Visma Visma eAccounting AS
Jørn Karlsen

Godkjent løsning
AtillaV
CONTRIBUTOR **

av AtillaV

Hei Jørn Karlsen,

 

Thank you very much for your reply to my question. However, something is not clear to me yet. How do I tell VISMA that we have 0% VAT deduction and do have to pay the VAT of an invoice related to service purchased abroad to the tax authorities in full?

 

The amount noted on the invoice and to be paid to the supplier abroad is NOK 5000 (ex. VAT). If I follow your advice I receive the journal entries in VISMA that you see in the following picture:

 

vismaVAT.jpg

 

However, that way the input and output VAT are balanced out. But eventually I will have to pay NOK 1250,00 VAT to the tax authorities and expect a journal entry like (Buyers who are not registered in the VAT Register must report via the tax return for VAT for reverse tax liability (RF-0005)). And I would expect journal entries like:

Credit 1920 Bank account - NOK 1250,00

Debit 2740 Settlement Account VAT - NOK 1250,00

 

So following your example, the NOK 1250,00 would then be balanced against Credit NOK 0,00 on "2740 Settlement Account VAT" and the account 2740 would not balance to 0.

 

Something is missing here no or do I completely misunderstand something here? Is there a way to tell VISMA that we have 0% VAT deduction or how could I alter the journal entries to account for the VAT payment correctly?

 

Thank you very much for your help. I have been putting a lot of effort into solving this question already and very much appreciate you helping me to solve this.

Atilla

 

PS: Please see also in the following information that I found on www.skatteetaten.no explaining our situation related to VAT.

 

VAT0.jpg
VAT1.jpgVAT2.jpgVAT3.jpg

Godkjent løsning
Anonymous
Ikke relevant

av Anonymous

Hi

 

Sorry, there is no automatic on this type of guide.

 

And this is not something that happens so often,

 

You can lead it in one of the two ways I attach examples.

in both examples you have to add the 2 bottom lines manually

 

Hvis du synes dette innlegget besvarte spørsmålet ditt med en god løsning, vennligst trykk "Godta" som løsning 🙂 Dette hjelper både oss og andre brukere i Community 🙂

Med vennlig hilsen
Visma Visma eAccounting AS
Jørn Karlsen

 

 

AtillaV
CONTRIBUTOR **

av AtillaV

Hi Jørn Karlsen,

 

Thank you very much; thats the solution :-). Thanks for solving this and I agree it is a quite special case.

Kind regards,

Atilla

Anonymous
Ikke relevant

av Anonymous

Hi

 

Sorry I did not get all your information right away.

 

Good luck

 

Hvis du synes dette innlegget besvarte spørsmålet ditt med en god løsning, vennligst trykk "Godta" som løsning 🙂 Dette hjelper både oss og andre brukere i Community 🙂

Med vennlig hilsen
Visma Visma eAccounting AS
Jørn Karlsen