DESKTOP EDITION CLOUD EDITION SERVER EDITION GUIDES FORUM

Dutch VAT for private use (BTW privégebruik) not calculated


#1

Hi all,

(and especially tagging @Hennie )

I have a question about dealing with VAT within the dutch tax regime for items bought for private use.

The case is that I ordered some parts in another EU country and the VAT was reversed,.
But this could also be bought locally on behalf of an employee or partner.

i tried the following:

  1. Coded the transaction with 21% reversed VAT to a capital account of myself.
  2. Coded the transaction to an employee account.
  3. a TEST transaction with regular VAT coded to captial account
  4. a TEST transaction with regular VAT coded to employee account.

VAT is not in any of the VAT reports.

Now what I would expect to happen was that in the cases 1 and 2 that the VAT would be calculated and charged to the employee or partner, and transaction to showup on the report "Concept BTW aangifte"on line 1d Privégebruik and the VAT also to show in VAT payable. But it does not show up as a VAT transaction at all.

To test if this has to do with the reversed VAT, I also created a test transaction with regular VAT (cases 3 and 4) with the same result. It does not show up as a VAT transaction.

I think that it should be dealt with as a VAT transaction since you need (as I understand it) show how VAT flows through your accounts. (but I am not an accountant)

I could ofcourse book this to inventory and then sell it and raise an invoice etc. But I expected the above to work too. Perhaps a setting?

Kind regards, Arjen


#2

The VAT mechanism in Manager for the Netherlands, works with the standard VAT percentages 0,6 and 21% for standard business transactions like sales and purchase. For “Private usage” there are no standard VAT rates neither for line 1c (other Vat-rates). These lines are not supported by Manager. Neither is the so-called KOR. The concept-aangifte is calculated by Manager using the standard, predefined VAT-codes. VAT-codes you create yourself are ignored by the “concept-aangifte”.
So you have to calculate private usage yourselves and change the VAT figures on the “concept-aangifte” manually. It is a draft-Tax-return report and not a “final” one.
I hope to have answered your question/problem.
Kind regards,

Hennie


#3

Hi Henie,

Thank you for your quick reply.

I understand that the report is just concept etc. I think I will not use a tax code when booking the transaction against a capital account and then use a memoriaal booking to raise the 21% VAT for the capital account and book that against the VAT payable and adjust manually on the VAT declaration.

But I really did expect this to show op on the VAT transaction report since I booked this with a VAT code.

Kind regards,
Arjen


#4

If I understand it correctly the purchase for private use has been made tax free and you now have to adjust the VAT to add back that tax free amount so it becomes payable, if yes, then you can do the following.

Create the Payment with additional lines for the tax component.

Which creates this voucher view

And the Summary like this
0000000%20Bug%202


#5

Thanks Bruce for your additional comment. This is indeed a method to record this tax obligation in Manager.
The only problem is that this tax obligation (private usage) will not be shown on the draft tax-return form at the proper line especially meant for private usage. Tax rates for private usage vary, depending on the kind of private usage you have to pay VAT tax for and for the developer it is almost a mission impossible to write the proper code for this. When filing your tax return, you will have to make a manual adjustment for this.


#6

Accepted and perhaps for completeness I should have repeated your early comment at the end:
“and change the VAT figures on the “concept-aangifte” manually”