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Configure VAT transferred for purchasing

For specific articles and services, you as the consumer are responsible for the payment of the VAT. 'VAT transferred' is mandatory, for example, for mobile phones, tablet PCs and laptops for which the purchase order is at least € 10,000. The transfer arrangement often also applies for subcontracting. Please refer to the tax authority website for further information and conditions.

You can configure this in two ways. If you purchase these articles structurally, you only set up the purchase contact with Transferred from as the VAT duty. If you only purchase these articles incidentally, you configure the VAT duty and enter the incidental purchase invoice with the correct VAT code.

You can find the VAT amounts in the VAT declaration in section 2a 'Leveringen/diensten waarbij de heffing naar jou is verlegd' ('Deliveries/services for which the levies have been transferred to you').

If you have activated Purchase invoicing, then for goods receipts with articles for which the VAT has been transferred where the total goods amount is at least € 10,000, you have to change the VAT duty in the goods receipt header to Transferred from (2).

Set up a purchase contact for transferred VAT duty.

For both the structural and incidental purchase of articles/services for which transferred VAT duty applies, you have to set up the purchase contact.

Set up a purchase contact for 'VAT transferred'.

  1. Go to: Financial / Creditor / Creditor.
  2. Open the creditor properties.
  3. Go to the tab: Creditor.
  4. In VAT duty, select Transferred from.
  5. Click on: Finish.

    You set this up for all purchase contacts from which you purchase goods or services for which the VAT is transferred.
    If you structurally purchase articles/services with the transferred VAT duty, this setting is sufficient.
    If you incidentally have the transferred VAT duty, you also set up the VAT duty yourself and enter the purchase invoice with the correct duty.

Set up VAT duty and purchase invoice (incidental purchase)

If you incidentally purchase articles with transferred VAT duty, for example if you occasionally purchase a large consignment (with a value of more than € 10,000 per article per consignment), you also have to set up the VAT duty Transferred from and you enter the purchase invoice with the correct VAT code.

To set up the VAT duty 'Transferred from':

  1. Go to: Financial / VAT/ICP / Configuration / VAT duty.
  2. Open the properties of VAT duty Transferred from (Purchasing).
  3. Go to the tab: General.
  4. Deselect the VAT restriction on journal entries check box.

    As a result, when you enter the purchase invoice, in addition to the VAT duty Transferred from, you also see the other VAT duties.

  5. Click on: OK.

Enter the purchase invoice with the transferred VAT:

  1. Go to: Financial / Enter / Journal.
  2. Check Financial year and Period. These are the financial year and the period to which you post the entry.
  3. Select the purchase journal.
  4. Click on: Finish.

    You now see the entry layout for the journal.

  5. Enter the purchase invoice.
  6. Complete the line. 

    Profit adds the cost line.

  7. Select BTW te vorderen verlegd in VAT code. This is the VAT code that belongs to VAT duty Transferred from.

Directly to

  1. Configure VAT-transferred
  2. Configure VAT transferred for sales
  3. Configure VAT transferred for purchasing

Process

VAT/ICP declaration