In our system, VAT is always calculated according to the Swedish Tax Agency's standard method. We start with the amount the customer actually pays, including VAT, and calculate backwards to determine the VAT portion.
Exemple
Sales excluding VAT: SEK 1,120
Discount excluding VAT: SEK 132
Net amount excluding VAT: SEK 988
VAT (25%): SEK 247
Total to pay: SEK 1235
How VAT is calculated:
Take the total amount including VAT: SEK 1235
Divide by 1.25 to get the amount excluding VAT: SEK 988
The difference between these is the VAT: SEK 1235 – SEK 988 = SEK 247
Please note that the difference compared to some manual calculations is due to the fact that the 20% method only works on amounts that are already exclusive of VAT. In our system, the discount is first deducted excluding VAT, and VAT is then calculated on the net amount.
Alternative: Discount directly on the sales account
If you want the discount to be deducted directly from the sales amount, so that VAT is calculated on the reduced amount, you can use the sales account as a discount account. In this case, the discount is not shown as a separate line, but the account shows the net amount after the discount and the VAT is calculated automatically.
Why we follow this method
The calculation complies with the Swedish Tax Agency's rules.
The accounting is consistent with Spiris(Visma), Fortnox and other financial systems.
If you have received different information from the Swedish Tax Agency
We would like to understand exactly what the Swedish Tax Agency considers to be incorrect if you have received such information. In order for us to investigate this correctly, it would be helpful if you could ask them to specify:
What is considered to be incorrect in our calculation (e.g. tax base, discount stage, VAT rate/formula).
What calculation method they believe should be used for discounts and VAT (preferably with calculation examples).
References to rules or documents that support their position.
Once we receive this information, we can compare it with our method and determine whether there is any actual difference or whether it is a misunderstanding about the calculation.