Moms Norge Altinn

Allmännt

Momsdeklaration Altinn under Ekonomi | Moms används för rapportering till myndighet och kan göras direkt som en XML-fil från Marathon

Inställningar

Ett par inställningar behöver göras för att kunna använda momsdeklaration

Parameterinställningar

• Öppna bokföringsåret i Ekonomi | Backoffice | Basregister | Parametrar.
• Kryssa i Automatisk kontering av moms under fliken Moms. Inställningen gör så att den till Norge anpassade momshanteringen aktiveras.
• Fyll i Rapporteringskod myndighet enligt bild.

Momsklasser

• Lägg upp Momsklasser för ingående moms i Ekonomi | Backoffice | Basregister | Momsklasser.
• Fyll i konton, momssatser och Rapporteringskod till myndighet. Det är det som styr var beloppen hamnar i momsrapporten Altinn.

Kod 1: MVA 25% rapporteringskod till myndighet 1

Kod 2: MVA 15% rapporteringskod till myndighet 11

Kod 3: MVA 12 % rapporteringskod till myndighet 13

Kod 4: MVA 0% (Norge) rapporteringskod till myndighet blank

 

Utland

Kod 5: Import av tjänster rapporteringskod till myndighet 86 Här anges även Omvänd skattskyldighet samt Konto och Motkonto för fiktiv moms.

Kod A: Import av varor beräknat 25% rapporteringskod till myndighet 81 Här anges även Konto och Motkonto för fiktiv moms.

Kod B: Import av varor beräknat 12% rapporteringskod till myndighet 83

Kod C: Import av varor beräknat 0% rapporteringskod till myndighet 85

Inställning utländska leverantörer På utländska leverantörer anges Omvänd skattskyldighet i Ekonomi | Backoffice | Basregister, fliken Leverantörsreskontra, öppna leverantören och fyll i under fliken Övrigt.

Kontoplan

• Koppla konto till en momsklass i kontoplanen i Ekonomi | Backoffice | Basregister, fliken Bokföring. Om ett konto kan användas för flera olika momsklasser kryssas momsklass ändringsbar i.
• Momsklass och momsklass ändringsbar fylls i på kostnadskontona och i vissa fall även balanskonton, exempelvis inventariekonton.
• Kontot för projektinköp ska ha en momsklass, oavsett om det är ett kostnadskonto eller ett balanskonto.
• Konto för automatiska periodiseringar ska tillåta momsklass och konteras med momsklass vid registrering.

Behörighet

Ställ in behörighet till Momsrapport i System | Behörighet.

Inställningar

• Enter the 11-digit personal identity number of the sender’s user in System | Base registers | Users. This is done to ensure the security of the submission.

• To manage temporary files, the Directory for file export must be set up on your own computer. This is done via the user icon in the bottom left, under the Accounting tab.

VAT reporting

• Go to Accounting | Backoffice | VAT
• Press New and enter Period From and Period To to create a new report
• Select the new report and press Open to check it

Columns

Type	Type 0 is the total from Marathon, 1-5 are own corrections
Type (name)	Explains the content in the Type column
Code	Reporting code to authorities from VAT classes and parameters
Code (name)	Explains the content in the Code column
VAT base	Booked taxable amount
Calculated VAT	Estimated VAT for reconciliation with booked VAT
Booked VAT	Closing balance on account linked to a certain VAT code
Internal remark	Possibility to add a remark that will not be included in the xml file
External remark	A remark that will be sent in the xml file to Skatteetaten. Used only if necessary, since it leads to a manual process at Skatteetaten.

Buttons

Open	Open to make corrections, additions or to delete rows
New	Adds a new row for corrections and additions: Internal correction - Minor adjustments or rounding of the amount booked, or handling of booked, together with 3 Bad debts below Return - Correction/specification of input tax Bad debt - Specification of bad debt, must be done against VAT class 1 Adjustment - Adjustment/specification for own building 10 years and over 400 KNOK Withdrawal - Specification for owner’s withdrawals in materials
Update	If any changes have been made in the bookkeeping, the Update button can be used to include the change in the report
Send	Sends the report to Skatteetaten when it has been checked, more details below
External view	The view shows all subtotals exactly as they are shown in the xml file to Skatteetaten. Rows for internal corrections are summarised with the equivalent Vat code from Marathon, while the specification rows 2-5 are shown as separate rows.

Reconciliation

• Check that the input and output VAT: s from the previous period have been rebooked correctly.
• VAT base for output VAT can be checked for example with help of profit/loss report or account statement, where the six-digit accounts indicate e.g. taxable 25%
• VAT class is shown in the account specification in Accounting | Reports.
• For input VAT, the report Reconciliation of input VAT (Accounting | Reports) can be used. Choose a VAT class and possible VAT discrepancy.
• The code in the VAT report points at the Reporting code to authorities that has been stared on the VAT class and Reporting code to authorities in the VAT tab in Accounting | Backoffice | Bas registers | Parameter, General ledger tab.

Send the report

• Press the Send button. A log in menu to Skatteetaten opens. Select to log in with BankID.
• Enter login information

• Altinn authenticates the login and then validates the XML files
• Check the Status column in the report list. Normally, the status is Sent.
• If Skatteetaten finds deviations at the validation, the status will be Validation error followed by an error message in the comment field

Catch receipt

• Select the submitted report from the list and click the Catch receipt button; this will retrieve an updated status
• Download documents containing payment details from Altinn/Skatteetaten. Use the same login method as for Send
• With the Show receipt button you can see previously retrieved documents

Correction of a submission that has not been approved

If the VAT report status shows validation errors, the errors must either be corrected in the accounts or via an internal adjustment within the report.

• Clicking the Create correction button creates a new report with a new ID, containing the same details as the previous one.
• Open the report. If corrections have been made to the accounts, click the Update button and the updated amounts will be retrieved.
• An internal correction can also be made by opening the row to be corrected or by clicking the New button. Untick the External view box to view all detail rows.
• Tick the External view box, check the report and resubmit it.

Rebooking VAT

• Once the VAT report is ready, the VAT deduction is posted, and the accounts for input and output VAT (2700 and 2710) are posted manually in a voucher in the following period. For the VAT period 1 January–February, the VAT is re-posted in March
• This also applies to the Account and Contra Account for fictitious VAT, for example 2784 and 2785, which are set to VAT class 5 ‘Import of services’ and reporting code to the authorities 86.