Sweden VAT Report: Return Form SKV4700

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the Sweden VAT report. If you are using the Tax Reports (International) page, see What goes into each box - Sweden VAT report.

With Sweden Tax Reports SuiteApp, you can generate the Sweden VAT SKV4700 report. To generate a report, see Generating Localized Country Tax Reports.

The following tables describe the reported values on the Sweden VAT report. It also shows the Search Type, Transaction Types, Tax Codes, Tax Transaction Types, and Tax Item Types filters that Tax Reporting Framework uses to get the values for each of the boxes on the report. These filters are automatically set up but can be modified. If you want to customize the report and configure the filters, see Customizing Localized Tax Returns.

• A. Sales or self-supply liable to VAT, exclusive of VAT

• B. Output VAT on sales or self-supply on boxes 05 – 08

• C. Purchases subject to VAT where there is reverse tax liability

• D. Output VAT on purchases in boxes 20 – 24

• H. Value added tax in conjunction with imports

• I. Output VAT on purchases in box 50

• E. Sales that are exempt from VAT

• F. Input Tax

• G. VAT to pay or be refunded

A. Sales or self-supply liable to VAT, exclusive of VAT

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Amount
05	Sales liable to VAT not included in other boxes	Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_RR SE_SR SE_SRR	Domestic Sales	Goods Services	Net amount
		Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_ZR	Intra-Community Sales	Goods Services	Net amount
06	Self-supply liable to VAT	(Data of the selected account.)
07	Tax assessment basis for profit margin taxation	(Data of the selected account.)
08	Rental income – voluntary tax liability	(Data of the selected account.)

The values reported on box 06, 07, and 08 are from the data of the selected accounts upon Sweden tax return setup. To select an account, see Customizing Localized Tax Returns.

B. Output VAT on sales or self-supply on boxes 05 – 08

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Amount
10	Output VAT 25%	Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_SR	Domestic Sales	Goods Services	Tax amount
11	Output VAT 12%	Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_RR	Domestic Sales	Goods Services	Tax amount
12	Output VAT 6%	Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_SRR	Domestic Sales	Goods Services	Tax amount

C. Purchases subject to VAT where there is reverse tax liability

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Amount
20	Purchases of goods from another country within the EU VAT area	Purchases	Bill Bill Credit	SE_RR_RC SE_SRR_RC SE_SR_RC	Intra-Community Purchases	Goods	Net amount
21	Purchase of services from another EU country under the main rule	Purchases	Bill Bill Credit	SE_RR_RC SE_SRR_RC SE_SR_RC	Intra-Community Purchases	Services	Net amount
22	Purchase of services from a country outside the EU	Purchases	Bill Bill Credit	SE_RR_RC SE_SRR_RC SE_SR_RC	Imports	Services	Net amount
23	Purchase of goods in Sweden	Purchases	Bill Bill Credit	SE_RR_RC SE_SRR_RC SE_SR_RC	Domestic Purchases Imports	Goods	Net amount
24	Other purchases of services	Purchases	Bill Bill Credit	SE_RR_RC SE_SRR_RC SE_SR_RC	Domestic Purchases	Services	Net amount

D. Output VAT on purchases in boxes 20 – 24

Box	Report Label	Search Type	Transaction Types	Tax Code	Tax Transaction Type	Tax Item Type	Amount
30	Output VAT 25%	Purchases	Bill Bill Credit	SE_SR_RC	Domestic Purchases Imports Intra-Community Purchases	Goods Services	Tax amount
31	Output VAT 12%	Purchases	Bill Bill Credit	SE_RR_RC	Domestic Purchases Imports Intra-Community Purchases	Goods Services	Tax amount
32	Output VAT 6%	Purchases	Bill Bill Credit	SE_SRR_RC	Domestic Purchases Imports Intra-Community Purchases	Goods Services	Tax amount

E. Sales that are exempt from VAT

Box	Report Label	Search Type	Transaction Types	Tax Code	Tax Transaction Type	Tax Item Type	Amount
35	Sales of goods to another EU country	Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_ZR	Intra-Community Sales	Goods	Net amount
36	Sales of goods outside the EU	Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_ZR	Exports	Goods Services	Net amount
37	Purchase of goods by middleman in triangular trade	(Custom)
38	Sale of goods by middleman in triangular trade	(Custom)
39	Sale of services to a trader in another EU country under the main rule	Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_ZR	Intra-Community Sales	Services	Net amount
40	Other sale of services outside Sweden	Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_ZR	Exports	Services	Net amount
41	Sales where the purchaser is liable to VAT in Sweden	Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_RCS	Domestic Sales Exports Intra-Community Sales	Goods Services	Net amount
42	Other sales	Sales	Cash Refund Cash Sale Credit Memo Invoice	SE_NL	Domestic Sales	Goods Services	Net amount

To customize boxes 37 and 38, see Customizing Localized Tax Returns.

F. Input Tax

Box	Report Label	Search Type	Transaction Types	Tax Code	Tax Transaction Type	Tax Item Type	Amount
48	Input VAT to deduct	Purchases	Bill Bill Credit	SE_RR SE_SR SE_SRR	Domestic Purchases Imports	Goods Services	Tax amount
		Purchases	Bill Bill Credit	SE_RR_RC SE_SRR_RC SE_SR_RC	Domestic Purchases Imports Intra-Community Purchases	Goods Services	Tax amount

G. VAT to pay or be refunded

Box	Report Label	Detail
49	VAT to repay or to refunded	Autogenerated

H. Value added tax in conjunction with imports

Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Amount
50	Taxable value in conjunction with an import	Purchases	Bill Bill Credit	SE_RR_RC SE_SRR_RC SE_SR_RC SE_ZR	Imports	Goods Services	Net amount

I. Output VAT on purchases in box 50

Box	Report Label	Search Type	Transaction Types	Tax Code	Tax Transaction Type	Tax Item Type	Amount
60	Output VAT 25%	Purchases	Bill Bill Credit	SE_SR_RC	Imports	Goods Services	Tax amount
61	Output VAT 12%	Purchases	Bill Bill Credit	SE_RR_RC	Imports	Goods Services	Tax amount
62	Output VAT 6%	Purchases	Bill Bill Credit	SE_SRR_RC	Imports	Goods Services	Tax amount

To view the Sweden VAT report in detail, see Viewing a Generated Country Tax Report.

For more information about the reporting features of Tax Reporting Framework, see Tax Reporting Framework.

Related Topics

• Installing Tax Reporting Framework
• Roles and Permissions in Tax Reporting Framework
• Setting Up Country Tax Reporting Preferences
• Generating Localized Country Tax Reports
• Viewing a Generated Country Tax Report
• Making Adjustments on a Country Tax Report
• Exporting a Country Tax Report
• Electronic Tax Filing in Tax Reporting Framework
• Customizing Localized Tax Returns
• Country Tax Reports in Tax Reporting Framework
• Tax Reporting Framework Error Codes
• Known Limitations of Tax Reporting Framework

General Notices