0% VAT

There are several reasons for transport operations being invoiced at a VAT rate of 0%. The customer may be based in another country (inside or outside the EU), or the shipment may have started or ended in a country outside the EU. A description of the rules for when transport operations are invoiced at a VAT rate of 0% is available in the Swedish Tax Agency’s publication SKV 557 VAT on goods transport services – Country of supply.

The sale should be reported in different boxes in the VAT return, depending on the reason for the transport being invoiced without VAT. This is solved in Opter by creating several different VAT rates with different names, but all with a VAT rate of 0%. Depending on the VAT rate (name) used, the sale is then directed to the sales account chosen for that VAT rate. The following 0% VAT rates are preconfigured in Opter:

VAT 0%: the payer is located in Sweden, but the goods or services are not subject to VAT.
Construction VAT: domestic reverse tax charge when a construction service is invoiced between two construction companies. For more information, see Construction VAT.
VAT 0% EU: the payer is located in a different EU country.
VAT 0% non-EU: the payer is located in a different country that is not a member of the EU.

Obs!

If the payer is a transport company based in the same country, the transport is invoiced with VAT, even if the transport is to another country. Select the Transport company checkbox on the Invoice information tab in the customer registry for customers that are transport companies. This overrides the VAT settings for terminals and countries for that customer, even if the order has a receiver address in another country.

Reference Materials

Registering VAT rates

Account coding for VAT

Setting VAT rates for suppliers and subcontractors