About excise duties

Introduction

The Excise duty functionality in Visma Net enables you to keep track of the excise duties (særavgifter) you have to pay on certain products. You can also keep track of sales to and returns from locations excluded from excise duties. For each month, you can create reports of all invoiced excise duties and excise duty exceptions, which you can use when you report these to the tax authorities.

In this topic

This topic describes:

• what excise duties are and how they work in Visma Net,
• the differences in excise duty handling between order types,
• how excise duties are calculated,
• how excise duties are recorded to the general ledger,
• what to do when it is time to report excise duties.

Excise duties background and setup in Visma Net

What are excise duties?

Excise duties include duties like environmental tax and alcoholic beverage tax. For Norway, you use the following document for setting up excise duties: Veileder for bruk av koder ved fastsettelse av særavgifter. Read more on the Skatteetaten website.

Excise duties in Visma Net

In short, the excise duty functionality consists of duty type/group combinations with a set duty rate and one or more connected items per combination. When you sell and invoice an item that is connected to a duty group/type, the order and invoice will show an excise duty total. When it is time to report excise duties to the tax authority, you can create a list of all excise duties for a certain period. You will need to report them manually. For more information on how to set up and use excise duties, see Enable and set up excise duty.

Sales and returns

Excise duty handling per order type

The following table gives an overview of the differences in how the excise duty is handled for different order types for sales and returns not excluded from excise duty calculation:

Returned and credited items

The way of calculating the excise duty amounts and setting the excise duty factors is the same whether or not a returned or credited item is based on an invoice. This means, that returned and credited items based on an invoice can be affected by a new customer location exemption status and/or duty rate set after the invoice was released. Therefore, the excise duty amounts may differ compared to the invoice.

Calculations of excise duty amounts

The excise duty amount calculations depend on:

• Duty rate,

• Calculation rule, which can be calculation based on:

  • line amount,
  • quantity on order line,

• How many duties an item is connected to,

• Excise duty factor.

See the sections below for more information about each of these points.

Duty rate

You set the duty rate in the Duty rates (EF207000) window. The start date determines which rate is used.

Calculation rule

You set the calculation rule in the Duty groups (EF205000) window. The following options are available:

• Turnover factor: the duty amount is calculated based on the Manual amount, which is the line amount after discount, as Duty rate x Manual amount.

• Standard: the duty amount is calculated based on:

  • quantity on order line,
  • conversion factor from the duty UoM to the base unit,
  • conversion factor from the UoM on order line to the base unit.

  See the next section for more information about the Standard calculation rule.

Standard calculation rule formula

For the Standard calculation rule, the UoM used on the order line is considered when calculating the line’s excise duty amount. As this UoM may differ from the duty UoM in various ways, this comes down to the following three calculation formulas:

Item connected to several duties

When a line item is connected to several active duties, the separately calculated duties will be added together.

Excise duty factor

The excise duty factor indicates whether the excise duty amount is to be paid, reimbursed, or it can set the excise duty amount to 0.

The following table displays which factor is automatically set for which situations, and which windows you can use to track them.

Excluded customer locations

Deliveries to certain customer locations, i.e. diplomats, are exempted from excise duties but still need to be reported to Skatteetaten. You can exclude a customer location from excise duty calculations in the Customer locations (CR303010) window. All excise duty amounts for these locations will be 0.

General ledger batch

After you have released an invoice with excise duties, the excise duty total is recorded to the general ledger. For a sales order with an order total of 1250, of which the VAT total is 250 and the excise duty total is 74, the following accounts are involved:

Excise duty accounts

The accounts to which the excise duty amounts are recorded, are retrieved from the Stock items (IN202500) window, and if empty, from the Posting classes (IN206000) window.

Reports of sales and returns with excise duties

When it is time to report your sales and returns with excise duties to the tax authorities, you can use the Sales/returns excluding excise duty (EF402000) and Sales/returns including excise duty (EF402000) windows. In these windows, you select the period which you want to report to display a table with all sales and returns for that period. You can use these to manually report excise duties.

Related pages

Tasks

• Enable and set up excise duty
• Reverse an invoice with excise duty

Windows

• Duty types (EF204000)
• Duty groups (EF205000)
• Duty items (EF208000)
• Sales/returns excluding excise duty (EF402000)
• Sales/returns including excise duty (EF402000)