Accounting > VAT declaration NL

The function for declaring VAT in The Netherlands can be started via menu Bookkeeping > Financial > VAT Netherlands.

Only users with the financial right 'Electronic declaration VAT NL' are able to process this function.

With this function both VAT and ICP declaration can be executed.

ATTENTION: This functionality does not work when forward payment is being used.

Declaring is only possible in EUR.

When the bookkeeping currency is not in Euro 'VAT-currency' can be set to EUR in the settings.

Corrections can also be filed, these can be included to a standard ICP declaration.

The following subjects are explained below.

–Calculating the VAT declaration

–Calculating the ICP declaration

–Creating and sending the XBRL file through Mill7

–Creating and sending the XBRL file through third party

XBRL

As per 2014 VAT declaration has to be made in XBRL format.

The option is available to send XBRL files directly from Mill7.

It is not necessary to have a PKI certificate or a contract with an other software engineer.

Would you make use of this option please contact the Millogic helpdesk.

Increase of VAT percentage to 21%

As per 1 October 2012 the higher VAT percentage has been increased from 19% to 21%.

To make sure that the new VAT code is being applied to all general ledger accounts, debtors, creditors and articles the function “Rename VAT codes” can be used. This function can be found in the menu Supervisor > Book > Rename VAT codes.

Brexit Januari 2021 - ICP declaration

The VAT landcodes for Great Brittain, GB and XU, are not allowed in the ICP declaration.

The VAT land code for Northern Ireland in case of ICP declaration is XI.

Be sure to use the correct VAT id.no. and VAT code at debtors and creditors.

Consolidation

A VAT declaration can be made for a group of bookkeepings at once by consolidating these bookkeepings and run the VAT declaration in the consolidated bookkeeping.

Calculating the VAT declaration

Declaration Type

Select OB to declare VAT.

Bookyear

Enter the tax year here.

In case of a bookkeeping bookyear that extends over several calendar years the tax year may differ from the bookkeeping bookyear.

Type/Period

Select the frequency (monthly, quarterly or yearly) and the declaration period.

Contact person

- BPL (taxpayer) when the declaration is being made by the taxpayer.

- INT (intermediary) when the declaration is being made by an agent. In that case the Becon number is mandatory.

VAT number

The VAT number is automatically filled with the VAT number registered in menu Maintenance > Company Data.

Becon number

The Becon number has to be provided when the declaration is being made by an agent (contact person is Intermediary).

Calculate declaration

The declaration is being calculated on the basis of all journals with a book period within the declaration period.

The section in which the amounts are counted is determined by the VAT code in the journal entry.

The declaration can be reviewed with the standard reports Financial> VAT transactions and VAT recapitulation.

Print to Excel

With this button the declaration as shown on the screen will be exported to Excel.

A second sheet is added showing all transactions involved with the declaration.

Corrections OB

If you have done a incorrect OB declaration for a certain period and you need to file a correction you can choose OBSUP.

This declaration is just like a normal OB declaration but you will need to fill in 1 extra amount: Previous amount.

This amount is automatically filled in when a OB delcaration was found but can also be filled in manually.

Current amount

The total amount of your current declaration (5c).

Previous amount

The total amount of your previous declaration. This amount is automatically filled when an delivered OB decalaration is found for the selected period.

Correction amount

The total correction amount (current amount - previous amount)

Calculating the ICP declaration

Within this declaration belongs all Intra Community Supplies to debtors within the EU.

The amounts are to be declared also in section 3b of the VAT declaration.

Declaration Type

Choose ICP.

Bookyear

Enter the tax year here.

In case of a bookkeeping bookyear that extends over several calendar years the tax year may differ from the bookkeeping bookyear.

Type/Period

Select the frequency (monthly, quarterly or yearly) and the declaration period.

Contact person

- BPL (taxpayer) when the declaration is being made by the taxpayer.

- INT (intermediary) when the declaration is being made by an agent.In that case the Becon number is mandatory.

VAT number

The VAT number is automatically filled with the VAT number registered in menu Maintenance> Company Data.

Becon number

The Becon number has to be provided when the declaration is being made by an agent (contact person is Intermediary).

Calculate declaration

The declaration is being calculated on the basis of all journals concerning debtors with a book period within the declaration period.

Only journals with a type of VAT is "Delivery/service inside EU" will take into account.

The screen will show a list with one line per debtor with a total amount for services and a total amount for deliveries of that debtor.

Note

As of update October 2021 the ICP declaration is summarized per country - VAT number instead of per debtor.

This action will take place during creating the XBRL file.

Country code

First the country code will be extracted from the VAT id number registered at the debtor.
When the first two positions are a country code in the official EU country code table this code is shown on the screen.

Otherwise the country code in the debtors post address will be used.
Country codes entered with "MC" will be interpreted as "FR", "IM" as "GB" and "GR"as "EL".

When no proper country code is found an error message is shown at the debtors line.

VAT number

The number is filled with the VAT id.no entered at the debtor.

The number is shown without any found country code and without spaces and dots.

Print to Excel

With this button the declaration as shown on the screen will be exported to Excel.

Corrections ICP

After pressing the Calculate declaration button you will be able to access the second tabpage called "Corrections ICP".

Corrections can be added by filling in the bookyear, period, debtor and adding an amount for services and/or deliveries.

After pressing the Create declaration button the corrections are added to the XBRL file.

Creating and sending the XBRL file through Mill7

Create

After the Vat declaration has been calculated the XBRL file can be created using the <Create> button.

The file is saved at the given location. This location has to be existing.

If your licence has been extended with the option to send XBRL files a question will pop up if the file must be send.

When sending fails an error message will appear.

If the file is sent successfully the declaration will be shown in the mailbox on the right.

With the <Check status> button the status of the selected declaration will be checked and adjusted.

The first line of the associated message shows a reference number to be used in communication with the tax authorities.

'Rejected' and 'Delivered' refer to the technical aspects of the file, not to the contents of the declaration.

The 'Failed' status indicates that the declaration needs to be sent again, with a new sequential number.

View declaration

After the declaration has been successfully sent, the XBRL file and associated Excel report are stored in the B-folder of the administration.

With the <View declaration> button the details of the selected declaration will be presented on the screen.

It is also possible to choose a detailed HTML format on which all indicated amounts are shown.

On the internet free SBR viewers can be found. For example the SBR viewer from Accept.

Creating the XBRL file and send it with a third party program

With the <Create> button the declaration will be made in de XBRL format and stored on a location of choice. This location has to be existing.

The file can be used for the actual declaration by specialized software, for example, the Accept SBR Communicator.

Information and prices can be obtained from http://www.acc.nl/SBR-Verzenden-met-Accept-2834 (Dutch).